https://www.taxtmi.com/circulars?id=64232 Licensed special warehouses under section 58A may undertake manufacturing and other operations under section 65 subject to an integrated application, execution of the prescribed bond and bank guarantee, and compliance with specified security, digital recordkeeping and software requirements. Resultant products exported require shipping bills and GST invoices with no duty on imported inputs under section 69; products cleared domestically attract GST/IGST and ex-bond Bills of Entry to discharge import duties on contained warehoused goods. Annexures prescribe application, inventory registers and bond formats and customs verification procedures. en-us Mon, 17 Aug 2020 00:00:00 +0530 Fri, 08 Sep 2023 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64232 Licensed special warehouses under section 58A may undertake manufacturing and other operations under section 65 subject to an integrated application, execution of the prescribed bond and bank guarantee, and compliance with specified security, digital recordkeeping and software requirements. Resultant products exported require shipping bills and GST invoices with no duty on imported inputs under section 69; products cleared domestically attract GST/IGST and ex-bond Bills of Entry to discharge import duties on contained warehoused goods. Annexures prescribe application, inventory registers and bond formats and customs verification procedures. Circulars Customs Mon, 17 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64232