Supply from once FTWZ to another FTWZ, Goods and Services Tax - GST

[Kaustubh Karandikar]

XYZ (Logistic Company) registered with FTWZ imported goods on behalf of PQR (registered with GST) without payment of import duty. PQR supplied these goods from this FTWZ to ABC but ABC informed PQR to supply the same to EFG (another logistic company) registered with FTWZ without payment of GST. PQR shown this transaction in the GST Return under supply to SEZ. Is the entire transaction correct?

Posts / Replies

[Praveen Maheshwari]

Sir, In our views, Transaction by PQR to EFG on instruction of ABC is Bill to ship to transaction. Accordingly , while supplying to ABC GST needs to be charged and ABC in its return will show supply to PQR as zero rated supply.