Activities or Transaction Excluded from Supply - Para 8 of Schedule III [Read with Section 7(2)]

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....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....

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....). [W.e.f. 01.10.2025, amended vide Finance Act, 2025 deemed to be inserted from 01-07-2017. ] * Explanation 3.--For the purposes of clause (aa) of paragraph 8, the expressions "Special Economic Zone", "Free Trade Warehousing Zone" and "Domestic Tariff Area" shall have the same meanings respectively as assigned to them in section 2 of the Special Economic Zones Act, 2005." (28 of ....

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....ouse. [ Circular No. 46/2017-Customs dated 24.11.2017 ] Important Case Laws * The activity of the transfer of title of goods stored in FTWZ Unit by the applicant to its customers in Domestic Tariff Area (DTA) or multiple transfer within the FTWZ, will get covered under para 8 (a) of Schedule-III of the CGST/TNGST Acts, 2017. [ M/S. Panasonic Lif....