Finance & Law Explained in 2 Minutes
Circular 3/1/2018-IGST
Reviewed 2026-07-19Robots: noindex,followOfficial law prevails
Instrument in 2 Minutes
Circular 3/1/2018-IGST (2018-05-25)
IGST on goods supplied while deposited in customs bonded warehouse.
Legal anchor: IGST/Customs interface. Status: OFFICIAL_ARCHIVE.
Application checklist
- Confirm exact official PDF and Gazette number
- Check amendment, supersession and saving clauses
- Fix the transaction period and supply/product class
- Map rate, exemption, reverse charge or procedure to the correct form
- Retain calculations and evidence
Professional alert
Notification entries are transaction-date instruments. Never apply the latest rate or exemption retrospectively without an express legal basis.