https://www.taxtmi.com/forum/issue?id=118869 Whether a supply billed by an importer in FTWZ 1 to a non FTWZ GST registrant but shipped to FTWZ 2 triggers an obligation to reverse proportionate input tax credit on common services is the issue. Facts: goods imported and stored in FTWZ 1 without import duty, commercial invoice issued to the non FTWZ buyer, and shipment effected to FTWZ 2 on consignee's instruction with no GST charged. Determination depends on GST characterisation of the movement, invoicing and place of supply treatment, and resulting GST liability. en-us Fri, 24 Nov 2023 12:54:24 +0530 Fri, 24 Jan 2025 10:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118869 Whether a supply billed by an importer in FTWZ 1 to a non FTWZ GST registrant but shipped to FTWZ 2 triggers an obligation to reverse proportionate input tax credit on common services is the issue. Facts: goods imported and stored in FTWZ 1 without import duty, commercial invoice issued to the non FTWZ buyer, and shipment effected to FTWZ 2 on consignee's instruction with no GST charged. Determination depends on GST characterisation of the movement, invoicing and place of supply treatment, and resulting GST liability. Discussion-Forum GST Fri, 24 Nov 2023 12:54:24 +0530 https://www.taxtmi.com/forum/issue?id=118869