https://www.taxtmi.com/forum/issue?id=121006 A sale of imported goods from X to Y while the goods remain in a customs warehouse and before clearance for home consumption is considered under paragraph 8(a) of Schedule III of the CGST Act. The stated view is that such a pre-clearance supply of warehoused goods is neither a supply of goods nor services and is outside GST. Clearance follows payment of customs duty and grant of an Out of Charge order; a sale after that stage is a domestic taxable supply. The discussion distinguishes the transaction from a high-sea sale. en-us Tue, 07 Jul 2026 13:10:30 +0530 Thu, 16 Jul 2026 19:42:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121006 A sale of imported goods from X to Y while the goods remain in a customs warehouse and before clearance for home consumption is considered under paragraph 8(a) of Schedule III of the CGST Act. The stated view is that such a pre-clearance supply of warehoused goods is neither a supply of goods nor services and is outside GST. Clearance follows payment of customs duty and grant of an Out of Charge order; a sale after that stage is a domestic taxable supply. The discussion distinguishes the transaction from a high-sea sale. Discussion-Forum GST Tue, 07 Jul 2026 13:10:30 +0530 https://www.taxtmi.com/forum/issue?id=121006