https://www.taxtmi.com/caselaws?id=763640 AAAR Tamil Nadu ruled that transfer of title of goods stored in FTWZ to DTA customers falls under paragraph 8(a) of Schedule III CGST Act, 2017 (supply of warehoused goods before clearance for home consumption) rather than paragraph 8(b) (supply by endorsement of documents of title). The authority distinguished that paragraph 8(b) specifically requires endorsement of documents like bills of lading, whereas appellant used commercial invoices for title transfer. FTWZ constitutes warehousing facility similar to bonded warehouse under Customs Act. No reversal of input tax credit required under amended Section 17(3) CGST Act for such supplies. en-us Tue, 26 Nov 2024 00:00:00 +0530 Mon, 02 Jun 2025 20:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763640 AAAR Tamil Nadu ruled that transfer of title of goods stored in FTWZ to DTA customers falls under paragraph 8(a) of Schedule III CGST Act, 2017 (supply of warehoused goods before clearance for home consumption) rather than paragraph 8(b) (supply by endorsement of documents of title). The authority distinguished that paragraph 8(b) specifically requires endorsement of documents like bills of lading, whereas appellant used commercial invoices for title transfer. FTWZ constitutes warehousing facility similar to bonded warehouse under Customs Act. No reversal of input tax credit required under amended Section 17(3) CGST Act for such supplies. Case-Laws GST Tue, 26 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763640