https://www.taxtmi.com/circulars?id=56462 Transfer or sale of imported goods while deposited in a customs bonded warehouse constitutes a supply taxable under IGST as an inter State supply, with value determined under CGST/IGST valuation rules; customs duties deferred at deposit remain payable on ex bonding based on the value determined at import under section 14, and post import costs are not added to the customs assessable value for ex bond duty computation. en-us Fri, 24 Nov 2017 00:00:00 +0530 Wed, 11 Feb 2026 15:57:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56462 Transfer or sale of imported goods while deposited in a customs bonded warehouse constitutes a supply taxable under IGST as an inter State supply, with value determined under CGST/IGST valuation rules; customs duties deferred at deposit remain payable on ex bonding based on the value determined at import under section 14, and post import costs are not added to the customs assessable value for ex bond duty computation. Circulars Customs Fri, 24 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56462