Sadesa Commercial Offshore De Macau Limited ., In re
Date: December 31, 2018
Subject Matter
No IGST under the provisions of IGST Act leviable at the time of removal of goods from the FTWZ to DTA. IGST under Customs Tariff Act is applicable.
Summary
1. Whether sale of tanned bovine leather stored in Free Trade Warehousing Zone (FTWZ) by a foreign supplier which is cleared to Domestic Tariff Area (DTA) customer in India would result in supply subject to levy under sub section 1 of section 5 of th…
At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil…