1. Whether IGST is payable on Goods warehoused in FTWZ and supplied to a DTA unit, in addition to the customs duty payable [i.e. Basic Customs Duty(BCD) + IGST] on removal of goods from the FTWZ unit?
2. Whether the Circular No. 46/2017 is applicable to the present factual situation?
States/UT
Order No. & Date
TN/23/AAR/2018 Dated 31.12.18
Order date
31-12-18
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Category
97(2)(e)
Year