Sunwoda Electronic India Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- April 30, 2024
- Type:
- Advance Ruling
- Members:
- D Jayapriya, A Valli
Subject
No GST on the sale of goods warehoused in 3P FTWZ on "as is where is" basis to customer who clears the same to bonded warehouse under the MOOWR Scheme.
Summary
The case law discusses a situation where the applicant sought an advance ruling on the levy of GST on the sale of goods warehoused in a third-party Free Trade Warehousing Zone (3P FTWZ) on an 'as is where is' basis to a customer who clears th…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU M/s. Sunwoda Electronic India (P) Ltd., No. 199, 200/2, C/o Snowman Logistics Limited, Nayapakkam Main Road, Near ETA Apartments, Irrungattukottai, Sriperumbudur Taluk, Mevalurkuppam, Kancheepuram, Tamil Nadu, 602105 (hereinafter called as ‘the Applicant’) who are engaged in the business of importing and trading Portable…