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Manufacture and other operations in relation to goods in a warehouse: - CBEC's Customs Manual 2023 - CustomsExtract ..... o.2) Regulations, 2020” to carry manufacture and other operations in a private warehouse (section 58). These regulations provide for eligibility conditions for grant of licence, conditions of the bond to be executed by the licensee, maintenance of accounts, appointment of warehouse keeper, provision for facilities, equipment and personnel, conditions for transport and receipt of goods from custom station, from another warehouse, domestically procured goods, transfer of goods from a warehou ..... x x x x x Extracts x x x x x Manufacture and other operations in relation to goods in a warehouse - CBEC s Customs Manual 2023 - Customs x x x x x Extracts x x x x x ..... within the ambit of "supply" under Section 7 of the Central Goods and Services Act, hereinafter referred to as the "CGST Act". It would therefore be taxable in terms of Goods and Service Tax Act,2017 section 9 of the CGST Act, 2017 or section 5 of the Integrated Goods and Services Tax Act, 2017 depending upon the supply being intra-state or inter-state. The resultant product will thus be supplied from the warehouse under the cover of GST invoice on the payment of appropriate ..... x x x x x Extracts x x x x x Manufacture and other operations in relation to goods in a warehouse - CBEC s Customs Manual 2023 - Customs x x x x x Extracts x x x x x ..... ed in the form for accounts as prescribed. 21.5 Since the warehouse operating under section 65 also functions as a warehouse licensed under section 58, the licensees can import goods and clear them as such, for home consumption under section 68 on payment of import duties, along with interest as per subsection (2) of section 61 of the Act or clear them as such for export under section 69 of the Act. The licensees shall also be required to submit monthly returns in “Form B” as prescri ..... x x x x x Extracts x x x x x Manufacture and other operations in relation to goods in a warehouse - CBEC s Customs Manual 2023 - Customs x x x x x Extracts x x x x x ..... sh to avail self-sealing facility for exports can avail the facility made available under circular 26/2017 customs dated 01.07.2017 and its linked circulars. 21.7 Goods (only inputs) can be removed from a Section 65 unit for jobwork and received after jobwork. Capital goods can be sent outside the Section 65 unit for repair, with the permission of the bond officer. The form for maintaining the account of jobwork by a Section 65 unit is prescribed in Annex B of Circular No. 34/2019-Customs dated ..... x x x x x Extracts x x x x x Manufacture and other operations in relation to goods in a warehouse - CBEC s Customs Manual 2023 - Customs x x x x x Extracts x x x x x
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