Section 138(14)(h) in The Central Goods and Services Tax Rules, 2017

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Union of India - Subsection

Section 138(14)(h) in The Central Goods and Services Tax Rules, 2017

(h)where the goods are being transported-

(i)under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or

(ii)under customs supervision or under customs seal;

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Union of India - Subsection

Section 138(14)(h) in The Central Goods and Services Tax Rules, 2017