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No Separate GST Registration Needed for FTWZ Operations in Tamil Nadu: AAR
Case Law Details
- Case Name
- In re West Pharmaceutical Packaging India Private Limited (GST AAR Tamilnadu)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Tamilnadu, Advance Rulings
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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 ...
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