TaxTMI 
TaxTMI 
TaxTMI 
Public Bonded Warehouse for Temporary Storage
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....ublic Bonded Warehouse for Temporary Storage<br> Query (Issue) Started By: - Danish Azfar Dated:- 19-8-2025 Last Reply Date:- 29-8-2025 Customs - Exim - SEZ<br>Got 6 Replies<br>Customs<br>Hi Experts. If a company stores goods in a Public Bonded warehouse for a temporary period and, after some tim,e sells them to an SEZ customer and moves the goods to SEZ from PBW, is it mandatory to add the....
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.... public bonded warehouse as an additional place of business? What if the invoice is from the corporate address, and Ship from is the Public bonded warehouse address? Reply By Sadanand Bulbule: The Reply: There is no need to declare Public Bonded Warehouse as your additional place of business since it is customs controlled premises. Movement of goods from PBW to SEZ is treated as zero-rate....
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....d supply under Section 16 of the IGST Act. You need to file Bill of Entry and issue tax invoice to the SEZ customer. Proper documentation is essential. Reply By Danish Azfar: The Reply: Thanks Sir for your reply. So can we follow the Bill from and Ship From in the invoice and in E-Way bill. While bill from is the GST and address of our business and Ship from is the GST and Address of the Publ....
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....ic bonded warehouse. Reply By Sadanand Bulbule: The Reply: Yes, you can. Take care of Rule 46 and 138 of the CGST Rule whille doing so. Reply By Danish Azfar: The Reply: Thanks a lot sir for your feedback. Reply By Shilpi Jain: The Reply: Is the public bonded warehouse in the same State as that of the Companys GST registration or in a different State? Since you have asked whether to add....
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.... as additional place of business, I am assuming it is in the same State. Reply By Danish Azfar: The Reply: Hello, Shipli Jain Maam What if the public bonded warehouse is in a different state and the GST registration is in a different state? <br> Discussion Forum - Knowledge Sharing ....