Case LawAdvance Ruling No. 23/ARA/2023
Haworth India Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- June 19, 2023
- Type:
- Advance Ruling
- Members:
- R Gopalsamy, N Usha
Subject
Transfer of title of goods within the FTWZ does not come under Schedule III of the CGST Act
Summary
The ruling revolves around the transfer of title of goods within the Free Trade Warehousing Zone (FTWZ). The key question is whether such transfers fall within the ambit of Schedule III of the CGST Act, 2017, after its amendment in 2018. It has been…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU The applicant M/s Haworth India Private Limited, having registered premises at Survey no. 260/4, Kiloy Village, Sriperambudur, Kancheepuram, Tamil Nadu ­602105 (hereinafter referred to as the applicant) is registered under the GST Act 2017 with GSTIN 33AAACH8417K1ZK. The Applicant has sought Advance Ruling on the following…