No GST on Sale of Goods in 3P FTWZ to Bonded Warehouse under MOOWR Scheme

In re Sunwoda Electronic India Private Limited (GST AAR Tamil Nadu) In the case of Sunwoda Electronic India Private Limited, the Advance Ruling Authority (AAR) of Tamil Nadu provided a detailed examination regarding the applicability 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 subsequently clears the goods to a bonded warehouse under the MOOWR Scheme. The ruling concluded that GST is not leviable on such transactions. Key Points from the Ruling: Nature of the Query: The applicant, Sunwo...