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On or after 01.04.2018, in the event the Applicant is exclusively conducting the activity of exporting goods to FTWZ and which are subsequently sold to Indian customers who clear the same on payment of appropriate customs duties, they are not liable to Registration under Section 23(1) of CGST 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.

On or after 01.04.2018, in the event the Applicant is exclusively conducting the activity described in their application of exporting goods to FTWZ and which are subsequently sold to Indian customers who clear the same on payment of appropriate customs duties, they are not liable to Registration under Section 23(1) of CGST Act and TNGST Act. — Sadesa Commercial offshore De Macau Limited, In Re… [2018] 7 TAXLOK.COM 082 (AAR-Tamil Nadu)