GST on Goods Stored in FTWZ: AAR’s Ruling

In re Panasonic Life Solutions India Private Limited (GST AAR Tamilnadu)

 The activity of the transfer of title of goods stored in FTWZ Unit by the applicant to its customers in Domestic Tariff Area (DTA) or multiple transfer within the FTWZ will get covered under para 8(a) of Schedule-III of the CGST/TNGST Acts 2017

Panasonic Life Solutions India Private Limited sought an advance ruling on the GST implications related to their operations involving goods stored in a Free Trade Warehousing Zone (FTWZ). They presented three key queries:

1. Whether the transfe

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