https://www.taxtmi.com/circulars?id=61909 Applicants for manufacturing or other operations in bonded warehouses must hold a private bonded warehouse licence and use a single application process; licensees must maintain consolidated digital accounts in the Annexure B format (combining MOOWR and Warehouse Regulations data), execute the prescribed triple duty bond, and submit monthly returns. Exported resultant products require a shipping bill and warehoused removal procedures with no import duty on contained inputs; domestic clearance is a taxable supply under GST, requiring an ex-bond bill of entry, payment of GST and import duties on contained inputs, and reflection of transactions in Annexure B. en-us Thu, 23 May 2019 00:00:00 +0530 Mon, 22 Jul 2019 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61909 Applicants for manufacturing or other operations in bonded warehouses must hold a private bonded warehouse licence and use a single application process; licensees must maintain consolidated digital accounts in the Annexure B format (combining MOOWR and Warehouse Regulations data), execute the prescribed triple duty bond, and submit monthly returns. Exported resultant products require a shipping bill and warehoused removal procedures with no import duty on contained inputs; domestic clearance is a taxable supply under GST, requiring an ex-bond bill of entry, payment of GST and import duties on contained inputs, and reflection of transactions in Annexure B. Circulars Customs Thu, 23 May 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61909