https://www.taxtmi.com/caselaws?id=374568 AAR Tamil Nadu ruled that IGST is not payable on removal of goods from FTWZ to DTA when goods are warehoused in customs bonded warehouse. The applicant imports goods, stores them in FTWZ operated by third party, and clears them for home consumption upon receiving domestic orders. Since goods remain bonded and IGST is paid at clearance under Customs Tariff Act provisions, no additional IGST liability arises under GST law. Circular No. 46/2017 does not apply to warehoused goods deposited in customs bonded warehouse/FTWZ from April 1, 2018 onwards. en-us Mon, 31 Dec 2018 00:00:00 +0530 Fri, 28 Mar 2025 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374568 AAR Tamil Nadu ruled that IGST is not payable on removal of goods from FTWZ to DTA when goods are warehoused in customs bonded warehouse. The applicant imports goods, stores them in FTWZ operated by third party, and clears them for home consumption upon receiving domestic orders. Since goods remain bonded and IGST is paid at clearance under Customs Tariff Act provisions, no additional IGST liability arises under GST law. Circular No. 46/2017 does not apply to warehoused goods deposited in customs bonded warehouse/FTWZ from April 1, 2018 onwards. Case-Laws GST Mon, 31 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374568