AAR : No tax payable under IGST Act on warehoused goods supplied from FTWZ to DTA, post April 2018

Tamil Nadu AAR holds that applicant is not liable pay IGST under the provision of IGST Act, 2018 on goods warehoused in Free Trade Warehousing Zone (FTWZ) and supplied to a DTA unit in addition to duties payable under the Customs Tariff Act, 1975 on removal of goods from FTWZ, on or after April 1, 2018; Explains that Circular No. 46/2017 - Customs dated November 24, 2017 is not applicable for supply of warehoused goods while being deposited in a FTWZ&...