2024-VIL-71-AAR
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SGST Advance Ruling Authority

GST – Tamil Nadu AAR - Section 7 of the CGST Act, 2017 - Scope of Supply – Sale of imported goods when the goods are still lying in a bonded warehouse - Whether GST is leviable on the sale of goods warehoused in third party Free Trade Warehousing Zone (FTWZ) on “as is where is” basis to customer who clear the same to bonded warehouse under the MOOWR Scheme – HELD - Free Trade Warehousing Zone (FTWZ) gets covered as a Special Economic Zone (SEZ) and it is a Customs bonded warehouse - before the amendment to Schedule III of the CGST Act, 2017 with effect from 01.02.2019, the legal position was that the supply of goods before their clearance from the warehouse would not be subject to the levy of Customs duty or integrated tax and that the same would be levied and collected only when the warehoused goods are cleared for home consumption from the customs bonded warehouse - with the amendment to Schedule III of the CGST Act, 2017 with effect from 01.02.2019, the ‘warehoused goods’, as specified in clause 8(a) of the Schedule III, covers the warehouses/warehoused goods in respect of the FTWZ/SEZ - there is no requirement of payment of duties of Customs including IGST, as long as the imported goods in question stay warehoused, either in a Customs bonded warehouse, or in a warehouse under a FTWZ/SEZ – in the instant case, where the imported goods stored in a third party FTWZ warehouse, is being moved to the Bonded Warehouse (MOOWR) on effecting a sale to an OEM’s MOOWR unit, taxes under GST are not leviable, as the transaction gets squarely covered under clause 8(a) of the Schedule III of the CGST Act, 2017 – GST is not leviable on the sale of goods warehoused in 3P FTWZ on “as is where is” basis to customer who clear the same to bonded warehouse under the MOOWR Scheme – Ordered accordingly
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