The Central Goods and Services Tax Act, 2017 · XXI — MISCELLANEOUS

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

In force · As amended up to 2026-08

8. (a) Supply of warehoused goods to any person before clearance for home consumption; 3 [(aa) Supply of goods warehoused in a Special Economic Zone or in a Free Trade Warehousing Zone to any person before clearance for exports or to the Domestic Tariff Area;] (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.]

Source: India Code