Clarification on Notification No. 40/2017-Central Tax (Rate)
This query is : Resolved
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
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
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.
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.
10 April 2025
Thank you sir
Can you please elaborate more OR is there any GST Notification for this
Can you please elaborate more OR is there any GST Notification for this
15 April 2025
Sir is there any Notification or clarification. Pls guide
16 April 2025
For analysis refer: https://www.caclubindia.com/articles/whether-separate-gst-registration-required-for-warehouse-44924.asp
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- GSTR7 VS GSTR3B
- RENTAL INCOME-GST
- Clarification on Monthly Reset of Invoice Serial Numbers under GST
- Share in property
- TCS on travel expesnes
- HOW TO DOWNLOAD 26AS FOR A.Y. 2007-08.
- Section 54 f disallowed will be taxed at what rate
- Long term capital gain exemption on sale of mutual funds
- GST Registration in two different states is required or not
- When GST Audit required
- RESIDENTIAL PROPERTY PURCHASE REFLECTING IN AIS OF 2024-25 PERTAINING TO 2019-20
- Form 67 FTC
- RCM invoice related
- Ginning machinery
- Will some one share me the excel for RCM on goods&services along with tax rate and claiming ITC with
- Clarification and Guidance Regarding ASMT-14 Notice and GST Registration Requirement
- GSTR1 query HSN B2C
- GST ON TRANSPORTATION CHARGES FOR THE TRANSPORTAION OF EXEMPTED PRODUCTS
- Eway bill Query 1
- Clarification Regarding Applicability of GST E-Invoicing
Trending Online Classes
-
Certification Course on GSTR-3B Reconciliation with GSTR-2B through AI Tools
CA Deepak Gupta15 July 2025
CAclubindia
