Excluded supply rules: warehoused goods and endorsement transfers are not treated as supply, affecting GST and IGST applicability.

Paragraph 8 of Schedule III excludes from supply (for GST purposes) the supply of warehoused goods before clearance for home consumption, goods in SEZs or FTWZs prior to export clearance or transfer to the Domestic Tariff Area, and transfers by endorsement of title after dispatch from a foreign port (high seas sales); explanations adopt meanings from the Customs Act and SEZ Act, and related circulars and advance rulings address tax payment and IGST applicability for goods in bonded warehouses, FTWZs and removals to DTA.

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