1. Whether, in the facts and circumstances of the case, supply of imported goods on High Sea sale basis or supply of goods from FTWZ facilities by the Applicant to the Indian customers would be subject to IGST?
2. In case the answer to question 1 is in the negative viz there is no liability to tax under IGST, then in that case whether input tax credit already taken will have to be reversed, to the extent of inputs, input services and capital goods used by the Applicant to the extent of the aforesaid supply dealt with in Question -1 above?
3A. Whether the issue of the invoices from the Applicant's only office located at Hyderabad, Telangana for sale of goods from the Mumbai and Chennai FTWZ facilities of the third party logistic service provider namely DHL would qualify for purpose of discharge of its obligation in terms of Sec 31 of the CGST Act, 2017 considering the fact
that the Applicant does not have any other business/fixed establishment in the States where such FTWZ facilities are located?
38. In case the answer to the Question 3 is in the negative, then whether the Applicant ought to obtain registration in the States of Maharashtra and Tamil Nadu (location of the FTWZ facilities) for sale of such goods from the FTWZ facilities belonging to the logistic service provides namely DHL?