AAR : No IGST payable on goods removed from FTWZ to DTA, after April 1, 2018

Feb 01,2019

Tamil Nadu AAR holds that applicant is not liable pay IGST under the provision of IGST Act, 2018 on goods stored in Free Trade Warehousing Zone (FTWZ) and cleared to a DTA unit in addition to duties payable under the Customs Tariff Act, 1975, on or after April 1, 2018; Explains that perusal of Circular No. No.3/1/2018 - IGST dated May 25, 2018 which was issued re-examining the issues of Circular No. 46/ 2017-Customs clearly indicates that removal from FTWZ...

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