Availability of ITC of Bonded Warehouse Sales

Shivashish , Last updated: 26 March 2018  
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Background: Through earlier articles/seminars, I've clearly stated that customs bonded warehouse sales cannot be leviable to tax since this is sale in course of imports just as high seas sales. There is no legal validity of circular no. 46/2017 issued by CBEC in this regard. Law i.e. Customs law/IGS

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Published by

Shivashish
(Chartered Accountant)
Category GST   Report

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