TN AAR: GST Exempt on Goods Sold from 3rd Party FTWZ to Bonded Warehouse Under MOOWR Scheme
The AAR clarified that, where imported goods stored in a third-party FTWZ are moved to a bonded warehouse (MOOWR) upon sale to an OEM’s MOOWR unit, GST is not applicable. The Tamil Nadu Authority for Advance Rulings (AAR) has ruled …