https://www.taxtmi.com/forum/issue?id=120162 Advisory responses differ: potable alcoholic beverages may be regarded as prohibited in FTWZs absent specific Board approval, while alternate advice states import into FTWZ is allowed subject to DGFT, FSSAI and other statutory approvals. Movement into the Domestic Tariff Area requires state excise permissions and duties. Under the tax and SEZ regime, alcoholic liquor for human consumption is outside GST and IGST is not payable on import into FTWZ; DTA clearances attract state excise duties rather than IGST. Administrative notices cited include a customs instruction and an FSSAI NOC validity order. en-us Thu, 19 Jun 2025 11:08:47 +0530 Sun, 13 Jul 2025 19:59:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120162 Advisory responses differ: potable alcoholic beverages may be regarded as prohibited in FTWZs absent specific Board approval, while alternate advice states import into FTWZ is allowed subject to DGFT, FSSAI and other statutory approvals. Movement into the Domestic Tariff Area requires state excise permissions and duties. Under the tax and SEZ regime, alcoholic liquor for human consumption is outside GST and IGST is not payable on import into FTWZ; DTA clearances attract state excise duties rather than IGST. Administrative notices cited include a customs instruction and an FSSAI NOC validity order. Discussion-Forum Customs Thu, 19 Jun 2025 11:08:47 +0530 https://www.taxtmi.com/forum/issue?id=120162