Applicability of Integrated Goods and Services Tax (Integrated Tax) on goods supplied while being deposited in a custom bonded warehouse.

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....der It is requested to bring this to the knowledge of all the officers working your control for their information and necessary action. Endst. No. 2080 21.6·18 Superintendent (GST), for Excise and Taxation Commissioner, Haryana, Panchkula /GST-II, Panchkula, Dated the 21/6/18 A copy alongwith a copy of guidelines is forwarded to the following for information and necessary action:- 1. 2. 345 All the Joint Excise and Taxation Commissioners (Division/ Range) in the state of Haryana. All the Joint Excise and Taxation Commissioners (Appeals) in the state of Haryana. The Senior Deputy Accountant General (Audit), Haryana, Chandigarh. PS/ACSET. PA/ETC Endst. No. 281 21.6.18 Superintendent (GST), for Excise and Taxation Co....

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.... the "transfer/sale of goods while being deposited in a customs bonded warehouse" is a common trade practice whereby the importer files an into-bond bill of entry and stores the goods in a customs bonded warehouse and thereafter, supplies such goods to another person who then files an ex-bond bill of entry for clearing the said goods from the customs bonded warehouse for home consumption. 4. It may be noted that as per sub-section (2) of section 7 of the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as the "IGST Act"), the supply of goods imported into the territory of India, till they cross the customs frontiers of India, is treated as a supply of goods in the course of inter-State trade or commerce. Further,....