Exporter to FTWZ Not Required to Register u/s 23(1) of CGST and TNGST Acts for Indian Sales.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Levy of IGST - removal of goods from the FTWZ unit - In the event the Applicant is exclusively conducting the activity described in their Application of exporting goods to FTWZ and which are subsequently sold to Indian customers who clear the same on payment of appropriate customs duties, they are not liable to registration under Section 23(1) of CGST Act and TNGST Act.....