Activities or Transaction Excluded from Supply - Para 8 of Schedule III [Read with Section 7(2)]
X X X X Extracts X X X X
X X X X Extracts X X X X
....ides the Activities or transaction which shall be treated as neither supply of goods nor supply of services. (In other words, exclude from the supply for the purposes of GST) (a) Supply of Warehoused goods to any person before clearance for home consumption; (aa) Supply of goods warehoused in a Special Economic Zone or in a Free Trade Warehousing Zone to any person....
X X X X Extracts X X X X
X X X X Extracts X X X X
....[ Circular No. 91/10/2019-GST dated 18.02.2019 ] * Clarification regarding applicability of Integrated Goods and Services Tax (integrated tax) on goods supplied while being deposited in a customs bonded warehouse. [ Circular No. 3/1/2018-IGST dated 25.05.2019 ] [ Such Circular rescinded vide Circular No. 04/01/2019-GST dated 01.02.2019 ] * Clarification regarding applicability o....