https://www.taxtmi.com/circulars?id=58895 Integrated tax on imported goods deposited in a customs bonded warehouse is levied at final clearance for home consumption (ex-bond bill of entry) rather than at the time of transfer/sale while warehoused; value additions during warehousing form part of the value for IGST, and valuation will be the higher of transaction value at clearance or the into-bond valuation under section 3 of the Customs Tariff Act. en-us Thu, 31 May 2018 00:00:00 +0530 Wed, 02 Jan 2019 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=58895 Integrated tax on imported goods deposited in a customs bonded warehouse is levied at final clearance for home consumption (ex-bond bill of entry) rather than at the time of transfer/sale while warehoused; value additions during warehousing form part of the value for IGST, and valuation will be the higher of transaction value at clearance or the into-bond valuation under section 3 of the Customs Tariff Act. Circulars Customs Thu, 31 May 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=58895