Kind attention is invited to Board Circular No. 46/2017-Customs dated 24th November, 2017, clarifying the applicability of IGST/GST on goods transferred/sold while being deposited in a warehouse. The said Circular was superseded by Circular No. 03/01/2018-IGST dated 25th May, 2018 w.e.f. 01st April, 2018.

2. Circular No. 03/01/2018-IGST dated 25.05.2018, is being rescinded with effect from 01.02.2019.

3. It is therefore clarified that the Circular No. 46/2017-Customs dated 24thNovember, 2017 stands rescinded on the date of supersession by Circular No. 03/01/2018-IGST dated 25th May, 2018 i.e. w.e.f. 01 st April, 2018.

4. Clarification required, if any, may be sought from the Board.

5. Hindi version follows.

F. No: 473/10/2017-LC
 

(Dr. Swati Bh wala)
OSD (Land customs)