https://www.taxtmi.com/forum/issue?id=120362 A Public Bonded Warehouse need not be added as an additional place of business because it is a customs-controlled premise. Movement of goods from PBW to SEZ is treated as a zero-rated supply under the IGST framework; the supplier must file a Bill of Entry and issue a tax invoice to the SEZ customer. Invoices may show the corporate address as "Bill From" and the PBW as "Ship From", and compliance with applicable CGST rules and inter-state movement documentation is required. en-us Tue, 19 Aug 2025 10:02:24 +0530 Fri, 29 Aug 2025 17:04:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120362 A Public Bonded Warehouse need not be added as an additional place of business because it is a customs-controlled premise. Movement of goods from PBW to SEZ is treated as a zero-rated supply under the IGST framework; the supplier must file a Bill of Entry and issue a tax invoice to the SEZ customer. Invoices may show the corporate address as "Bill From" and the PBW as "Ship From", and compliance with applicable CGST rules and inter-state movement documentation is required. Discussion-Forum Customs Tue, 19 Aug 2025 10:02:24 +0530 https://www.taxtmi.com/forum/issue?id=120362