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32. In Schedule III of the principal Act,

(i) after paragraph 6, the following paragraphs shall be inserted, namely:

"7. Supply of goods from a place in the non-taxable territory to another place in the non-taxable territory without such goods entering into India.

8. (a) Supply of warehoused goods to any person before clearance for home consumption;

(b) Supply of goods by the consignee to any other person, by endorsement of documents of title to the goods, after the goods have been dispatched from the port of origin located outside India but before clearance for home consumption.";

(ii) the Explanation shall be numbered as Explanation 1 and after

Explanation 1

as so numbered, the following Explanation shall be inserted, namely:

'Explanation 2.

For the purposes of paragraph 8, the expression "warehoused goods" shall have the same meaning as assigned to it in the Customs Act, 1962.'.

Central Goods and Services Tax (Amendment) Act, 2018 Back

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