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    <title>Bond Transfer</title>
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    <description>Where goods are deposited in a customs bonded warehouse and sold in an in-bond sale, the seller should not charge IGST because no bill of entry for home consumption has been filed; the buyer files the bill of entry to clear the goods from bond and pays the customs duty which includes IGST at the time of clearance.</description>
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      <description>Where goods are deposited in a customs bonded warehouse and sold in an in-bond sale, the seller should not charge IGST because no bill of entry for home consumption has been filed; the buyer files the bill of entry to clear the goods from bond and pays the customs duty which includes IGST at the time of clearance.</description>
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      <law>Customs</law>
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