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    <title>GST on sale of goods lying in customs warehouse, before payment of customs duty</title>
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    <description>Supply of warehoused imported goods before clearance for home consumption is neither a supply of goods nor a supply of services and is not liable to GST. Clearance for home consumption requires payment of assessed import duty and applicable charges, satisfaction that goods are not prohibited, and an order permitting clearance by the proper officer.</description>
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      <description>Supply of warehoused imported goods before clearance for home consumption is neither a supply of goods nor a supply of services and is not liable to GST. Clearance for home consumption requires payment of assessed import duty and applicable charges, satisfaction that goods are not prohibited, and an order permitting clearance by the proper officer.</description>
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