CAAR allows IGST Exemption for FTWZ-to-DTA Lease Supplies

In re Seros Energy Private Limited (CAAR Mumbai)

The application concerns whether goods supplied on lease from a Free Trade Warehousing Zone (FTWZ) to a Domestic Tariff Area (DTA) qualify for exemption under Serial No. 557B of Notification No. 50/2017-Customs dated 30 June 2017. The authority considered the submissions, documents, and legal provisions to determine the applicability of the notification and its conditions.

The applicant sought advance rulings on four issues: (a) eligibility of leased goods for the

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