XYZ importing goods without payment of duty and storing at PQR (FTWZ – 1). From FTWZ – 1, goods directly supplied by XYZ to ABC (Non – FTWZ), but on the instructions of ABC, goods directly delivered and stored at EFG (FTWZ – 2). From FTWZ – 2, ABC will supply goods to another FTWZ / SEZ or to a normal customer who is not FTWZ / SEZ. Even though goods are physically stored at FTWZ by XYZ, since the buyer is non – FTWZ i.e. ABC, can authorities demand GST from XYZ against supply to ABC?
Kaustubh Karandikar Asked question January 29, 2021