https://www.taxtmi.com/caselaws?id=753404 AAR Tamil Nadu ruled that GST is not leviable on sale of goods warehoused in third-party Free Trade Warehousing Zone to customers who clear goods to bonded warehouse under MOOWR Scheme on "as is where is" basis. The transaction falls under Schedule III clause 8(a) of CGST Act 2017, which exempts supply of warehoused goods before clearance for home consumption. FTWZ being part of SEZ scheme constitutes customs bonded warehouse where imported goods remain duty-free until cleared for domestic consumption. en-us Tue, 30 Apr 2024 00:00:00 +0530 Mon, 05 May 2025 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753404 AAR Tamil Nadu ruled that GST is not leviable on sale of goods warehoused in third-party Free Trade Warehousing Zone to customers who clear goods to bonded warehouse under MOOWR Scheme on "as is where is" basis. The transaction falls under Schedule III clause 8(a) of CGST Act 2017, which exempts supply of warehoused goods before clearance for home consumption. FTWZ being part of SEZ scheme constitutes customs bonded warehouse where imported goods remain duty-free until cleared for domestic consumption. Case-Laws GST Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753404