Sunwoda Electronic India Private Limited ., In re

Date: April 30, 2024

Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): D Jayapriya, A Valli
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Subject Matter

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.

Supply

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…

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…

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