https://www.taxtmi.com/forum/issue?id=121140 MOOWR licensing permits duty-deferred storage, manufacture and other operations involving imported goods in a private warehouse. Customs duty and import IGST are deferred until finished goods are cleared into the domestic market, while exports do not attract import duty. The issue raised is whether supply of welding machines to a customer procuring equipment under this arrangement should receive treatment comparable to a high-seas sale. en-us Fri, 25 Sep 2026 11:10:50 +0530 Fri, 25 Sep 2026 11:10:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121140 MOOWR licensing permits duty-deferred storage, manufacture and other operations involving imported goods in a private warehouse. Customs duty and import IGST are deferred until finished goods are cleared into the domestic market, while exports do not attract import duty. The issue raised is whether supply of welding machines to a customer procuring equipment under this arrangement should receive treatment comparable to a high-seas sale. Discussion-Forum GST Fri, 25 Sep 2026 11:10:50 +0530 https://www.taxtmi.com/forum/issue?id=121140