¹ [(a) Supply of warehoused goods to any person before clearance for home consumption;

² [(aa) Supply of goods warehoused in a Special Economic Zone or in a Free Trade Warehousing Zone to any person before clearance for exports or to the Domestic Tariff Area;]

(b) Supply of goods by the consignee to any other person, by endorsement of documents of title to the goods, after the goods have been dispatched from the port of origin located outside India but before clearance for home consumption.

Explanation 2 –– For the purposes of ³ [clause (a) of] paragraph 8, the expression “warehoused goods” shall have the same meaning as assigned to it in the Customs Act, 1962.]

⁴ [Explanation 3.–– For the purposes of clause (aa) of paragraph 8, the expressions “Special Economic Zone”, “Free Trade Warehousing Zone” and “Domestic Tariff Area” shall have the same meanings respectively as assigned to them in section 2 of the Special Economic Zones Act, 2005. (28 of 2005).]

¹ Inserted vide “The Central Goods and Services Tax (Amendment) Act , 2018” dt. 30.08.2018. Deemed effective from 01.07.2017 vide Section 159 of the Finance Act 2023 vide Notif 28/2023-CT dated 31.7.2023. Earlier, it was effective from 1-2-2019 vide Central Goods and Services Tax (Amendment) Act, 2018.

² Inserted vide Section 133 of the Finance Act, 2025 dated 29-03-2025 w.e.f. 01-07-2017 (vide Notf 16/2025-CT dt 17.9.2025), No refund shall be made of all such tax which has been collected, but which would not have been so collected vide Section 134 of the Finance Act, 2025

³ Inserted vide Section 133 of the Finance Act, 2025 dated 29-03-2025 w.e.f. 01-07-2017 (vide Notf 16/2025-CT dt 17.9.2025), No refund shall be made of all such tax which has been collected, but which would not have been so collected vide Section 134 of the Finance Act, 2025

⁴ Inserted vide Section 133 of the Finance Act, 2025 dated 29-03-2025 w.e.f. 01-07-2017 (vide Notf 16/2025-CT dt 17.9.2025), No refund shall be made of all such tax which has been collected, but which would not have been so collected vide Section 134 of the Finance Act, 2025

Acts

CGST

Chapter 1: Preliminary

Chapter 2: Administration

Chapter 3: Levy and Collection of Tax

Chapter 4: Time and Value of Supply

Chapter 5: Input Tax Credit

Chapter 6: Registration

Chapter 7: Tax Invoice, Credit and Debit Notes

Chapter 8: Accounts and Records

Chapter 9: Returns

Chapter 10: Payment of Tax

Chapter 11: Refunds

Chapter 12: Assessment

Chapter 13: Audit

Chapter 14: Inspection, Search, Seizure and Arrest

Chapter 15: Demands and Recovery

Chapter 16: Liability to pay in certain cases

Chapter 17: Advance Ruling

Chapter 18: Appeals and Revision

Chapter 19: Offences and Penalties

Chapter 20: Transitional Provisions

Chapter 21: Miscellaneous