Supply of Goods Before Warehouse Clearance Exempt from IGST; Tax Applies on Home Consumption Clearance Only Since April 2018.

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....Levy of IGST on warehoused goods - the supply of goods before their clearance from the warehouse would not be subject to the levy of integrated tax and the same would be levied and collected only when the warehoused goods are cleared for home consumption from the customs bonded warehouse - Applicable w.e.f. 1.4.2018....