https://www.taxtmi.com/article/detailed?id=12707 Transfers of imported goods stored in a 3P FTWZ sold on an "as is where is" basis to an OEM's MOOWR unit and moved to a bonded warehouse prior to clearance for home consumption fall within Supply of Warehoused Goods under Clause 8(a) of Schedule III of the CGST Act and are not subject to GST, having regard to SEZ/FTWZ treatment under the SEZ Act, SEZ Rules permitting transfers to bonded warehouses, and CBIC guidance treating MOOWR as a duty deferment scheme. en-us Tue, 18 Jun 2024 08:33:26 +0530 Tue, 18 Jun 2024 08:33:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12707 Transfers of imported goods stored in a 3P FTWZ sold on an "as is where is" basis to an OEM's MOOWR unit and moved to a bonded warehouse prior to clearance for home consumption fall within Supply of Warehoused Goods under Clause 8(a) of Schedule III of the CGST Act and are not subject to GST, having regard to SEZ/FTWZ treatment under the SEZ Act, SEZ Rules permitting transfers to bonded warehouses, and CBIC guidance treating MOOWR as a duty deferment scheme. Articles Goods and Services Tax - GST Tue, 18 Jun 2024 08:33:26 +0530 https://www.taxtmi.com/article/detailed?id=12707