Clarification on Notification No. 40/2017-Central Tax (Rate)

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This discussion clarifies aspects of GST Notification No. 40/2017 concerning the reduced central tax rate of 0.05% for exports. The core question is whether a recipient's own office or godown can be considered a 'registered warehouse' for moving goods to a port, as stipulated in condition (vi)(b). The consensus is that if the premises are part of a GST-registered business and comply with all GST regulations, it may qualify as a registered warehouse.

CA. Naveen Jain

CA. Naveen Jain (Querist)
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09 April 2025 As per this notification
a registered supplier to a registered recipient for export, from so much of the central tax leviable thereon under section 9 of the said Act, as is in excess of the amount calculated at the rate of 0.05 per cent., subject to fulfilment of the following conditions, namely
and as per the following condition:
(vi) the registered recipient shall move the said goods from place of registered supplier –
(a) directly to the Port, Inland Container Deport, Airport or Land Customs Station from where the said goods are to be exported; OR
(b) directly to a registered warehouse from where the said goods shall be move to the Port, Inland Container Deport, Airport or Land Customs Station from where the said goods are to be exported;

SO MY QUERY IS THAT AS PER POINT (b) ABOVE THE REGISTERED RECIPIENT CAN RECEIVE GOODS FROM SUPPLIER TO THE REGISTERED WAREHOUSE FROM WHERE HE WILL FURTHER MOVE THE GOODS TO THE PORT ETC.
HERE WHAT IS INCLUDED UNDER REGISTERED WAREHOUSE - WILL HIS OWN OFFICE/ GODOWN ALSO INCLUDED UNDER REGISTERED WAREHOUSE.

PLS CLARIFY

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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10 April 2025 For a warehouse (or any premises) to be considered "registered" under GST, it typically needs to meet the following criteria:
GST Registration: The warehouse must be part of a GST-registered business. If the recipient's own office or godown is part of their GST-registered business operations, it could qualify.
Compliance with GST Regulations: The premises must comply with all GST regulations, including proper record-keeping, accounting for goods movement, and adherence to tax payment and return filing obligations.

CA. Naveen Jain

CA. Naveen Jain (Querist)
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10 April 2025 Thank you sir
Can you please elaborate more OR is there any GST Notification for this

CA. Naveen Jain

CA. Naveen Jain (Querist)
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15 April 2025 Sir is there any Notification or clarification. Pls guide

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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16 April 2025 For analysis refer: https://www.caclubindia.com/articles/whether-separate-gst-registration-required-for-warehouse-44924.asp

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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29 September 2025 Good luck..