No Separate GST Registration Needed for FTWZ Operations in Tamil Nadu: AAR

In re West Pharmaceutical Packaging India Private Limited (GST AAR Tamilnadu) This ruling addresses whether West Pharmaceutical Packaging India Private Limited (the “Applicant”), a company registered in Telangana, needs to obtain GST registration in Tamil Nadu for its operations within a Free Trade Warehousing Zone (FTWZ) located in Chennai. The Applicant imports “rubber stopper” products for pharmaceutical use from overseas group companies. These goods are shipped directly to the J. Matadee Chennai Free Trade Zone, where a third-party service provider manages warehousi...