Supply of Goods Within FTWZ Before Home Consumption Falls Under Schedule III, Paragraph 8(a) of CGST Act

In re Panasonic Life Solutions India (P) Ltd. (GST AAAR Tamilnadu)

The Tamil Nadu Appellate Authority for Advance Ruling (AAAR) recently addressed the GST implications of title transfers of goods stored in Free Trade and Warehousing Zones (FTWZ), specifically concerning Panasonic Life Solutions India (P) Ltd. The core issue revolved around whether such transfers fall under paragraph 8(a) or 8(b) of Schedule III of the CGST Act, 2017. Paragraph 8(a) pertains to the “supply of warehoused goods,” while 8(b) addresses “supply of goods by end

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