Question4:

Sir, I had requested for one more clarification on notification 41/2017 (mail attached). We have 4 plants located in 3 different states viz. Rajasthan (2 plants)Gujarat and Maharashtra. We wish to bring the goods from Rajasthan and Maharashtra to Gujarat plant on payment of 0.1% IGST under notification 41/2017 and export them from Gujarat. In such case, can the goods be stock-transferred to other location for consolidation/aggregation and export like under earlier provision of export warehousing? If so, can such goods be exported on payment of IGST? We shall be grateful for your valuable advice in the matter.

Answer:

You have to get the place registered from where export( bundling of export goods ) will done since the goods are cleared on payment of tax according to notification no 41 so there is no need for procedure of export ware housing that is the reason the procedure of export warehousing of excise act is not introduced in GST law. The notification no 41 also contain procedure relating to issue of receipt of material by warehouse keeper so follow that procedure (Reply dt. 27/10/2017)