Circular 91/10/2019 - Central Tax

Date: February 18, 2019

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Subject

Clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018

Content

Attention is invited to Circular No. 3/1/2018-IGST dated 25.05.2018 whereby applicability of integrated tax on goods transferred/sold while being deposited in a warehouse(hereinafter referred to as the “warehoused goods”) was clarified. In the said circular, it wasenunciated that from 1st of April, 2018 the supply of warehoused goods before their clearance from the warehouse would not…

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