Panasonic Life Solutions India Private Limited ., In re
Date: July 25, 2024
Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): A Valli, D Jayapriya
Subject Matter
GST on goods stored in Free Trade and Warehousing Zone (FTWZ)
Summary
The applicant requested an advance ruling concerning the treatment of goods stored in a Free Trade and Warehousing Zone (FTWZ) in relation to Domestic Tariff Area (DTA) customers, including queries about the applicability of Integrated Goods and Serv…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU 1. At the outset, we would like to make it clear that the provisions of both the Central Goods and Services Tax Act and the Tamil Nadu Goods and Services Tax Act are in parimateria and have the same provisions in like matters and differ from each other only on few specific provisions. Therefore, unless a mention is specificall…