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the Applicant is not liable to pay IGST at the time of removal of goods from the Free Trade Warehousing Zone to DTA under the provisions of IGST Act

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Levy of IGST — For supply of warehoused goods, while being deposited in FTWZ on or after 01.04.2018, the Applicant is not liable to pay IGST at the time of removal of goods from the FTWZ to DTA under the provisions of IGST Act in addition to the duties payable under Customs Tariff Act, 1975 on removal of goods from the FTWZ unit.

Circular No. 46/2017 Customs dated 24.11.2017 is not applicable for supply of warehoused goods, while being deposited in a FTWZ on or after 01.04.2018. — The Bank of Nova Scotia, In Re… [2018] 7 TAXLOK.COM 080 (AAR-Tamil Nadu)

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