https://www.taxtmi.com/manuals?id=2134 Section 65 permits manufacture and other operations in bonded warehouses under regulations that prescribe licence eligibility, bond and account requirements, facility and personnel standards, and procedural safeguards; application, bond and account forms are set out in Circular No.34/2019-Customs. Exports of resultant products require a shipping bill and GST invoice and exempt duty on imported inputs under section 69; domestic clearance constitutes a taxable supply under the CGST Act, necessitating payment of GST and import duties via an ex-bond bill of entry and recording in prescribed accounts. Prior officer permission is not essential where documentation is filed and duties paid; jobwork and capital goods repair are permitted under specified conditions. en-us Sun, 05 Mar 2023 09:37:00 +0530 Tue, 28 Mar 2023 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2134 Section 65 permits manufacture and other operations in bonded warehouses under regulations that prescribe licence eligibility, bond and account requirements, facility and personnel standards, and procedural safeguards; application, bond and account forms are set out in Circular No.34/2019-Customs. Exports of resultant products require a shipping bill and GST invoice and exempt duty on imported inputs under section 69; domestic clearance constitutes a taxable supply under the CGST Act, necessitating payment of GST and import duties via an ex-bond bill of entry and recording in prescribed accounts. Prior officer permission is not essential where documentation is filed and duties paid; jobwork and capital goods repair are permitted under specified conditions. Manuals Customs Sun, 05 Mar 2023 09:37:00 +0530 https://www.taxtmi.com/manuals?id=2134