https://www.taxtmi.com/circulars?id=64597 The circular sets the procedure for permitting manufacture and other operations in a special warehouse under Section 65, requiring an integrated application for Section 58A licence and Section 65 permission, execution of prescribed bond and bank guarantee, maintenance of digital, time stamped records per Annexure B, secure premises with CCTV and fire safety, customs verification and locking of the strong room, and specified tax treatment: exports require shipping bill and GST invoice with no import duty on incorporated goods, while domestic clearances attract GST/IGST and import duties via ex bond Bill of Entry. en-us Tue, 22 Sep 2020 00:00:00 +0530 Wed, 11 Feb 2026 15:59:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64597 The circular sets the procedure for permitting manufacture and other operations in a special warehouse under Section 65, requiring an integrated application for Section 58A licence and Section 65 permission, execution of prescribed bond and bank guarantee, maintenance of digital, time stamped records per Annexure B, secure premises with CCTV and fire safety, customs verification and locking of the strong room, and specified tax treatment: exports require shipping bill and GST invoice with no import duty on incorporated goods, while domestic clearances attract GST/IGST and import duties via ex bond Bill of Entry. Circulars Customs Tue, 22 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64597