https://www.taxtmi.com/highlights?id=95042 AAR held that exemption under Sr. No. 557B of Notification No. 50/2017-Customs from IGST is available to the applicant on lease of equipment supplied from an FTWZ unit to DTA for use in manufacture of a rig. Although the applicant is not an SEZ unit, the goods are physically stored in an FTWZ, which is treated as an SEZ under the SEZ Act, 2005, and FTWZ-DTA transactions are permissible. Subject to compliance with Condition 102 (bond for retention, re-export/return, and payment on breach), the DTA unit is entitled to the exemption. en-us Mon, 15 Dec 2025 08:39:22 +0530 Mon, 15 Dec 2025 08:39:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=95042 AAR held that exemption under Sr. No. 557B of Notification No. 50/2017-Customs from IGST is available to the applicant on lease of equipment supplied from an FTWZ unit to DTA for use in manufacture of a rig. Although the applicant is not an SEZ unit, the goods are physically stored in an FTWZ, which is treated as an SEZ under the SEZ Act, 2005, and FTWZ-DTA transactions are permissible. Subject to compliance with Condition 102 (bond for retention, re-export/return, and payment on breach), the DTA unit is entitled to the exemption. Highlights Customs Mon, 15 Dec 2025 08:39:22 +0530 https://www.taxtmi.com/highlights?id=95042