Title Transfers in FTWZ under CGST Act & Relevance of IGST Circular No. 3/1/2018

In re Haworth India Private Limited (GST AAR Tamilnadu) Summary: The case in focus revolves around the transfer of title of goods within the Free Trade Warehousing Zone (FTWZ). The pivotal question raised is whether such transfers fall within the ambit of Schedule III of the CGST Act, 2017, post its amendment in 2018. It has been determined that such transfers do not qualify under the mentioned schedule. Additionally, the relevance of Circular No. 3/1/2018 – Integrated Tax (IGST) dated 25.05.2018 has been mooted, as it has subsequently been rescinded. The rescindment comes in light of th...