Panasonic Life Solutions India (P) Ltd ., In re
Date: November 25, 2024
Subject Matter
Supply of goods within the Free Trade Within Zone (FTWZ) shall be subject to the provisions of Schedule III, Paragraph 8(a) of the CGST Act, prior to home consumption.
Summary
The case revolves around the classification of a transaction involving the transfer of goods stored in a Free Trade and Warehousing Zone (FTWZ) to customers in the Domestic Tariff Area (DTA) and whether it falls under paragraph 8(a) or paragraph 8(b)…
FULL TEXT OF THE ORDER OF AUTHORITY OF APPELLATE ADVANCE RULING, TAMILNADU 1. In terms of Section 102 of the Central Goods 86 Services Tax Act 2017 /Tamil Nadu Goods & Services Tax Act 2017 (“the Act”, in Short), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on…