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GST - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Input tax credit (ITC) on Basic Customs Duty (BCD), ...

GST

December 16, 2023

Input tax credit (ITC) on Basic Customs Duty (BCD), Countervailing Duty (CVD) and Special Additional Duty (SAD) - In case of the Applicant, Basic Customs Duty (BCD), Countervailing Duty (CVD), Special Additional Duty (SAD) along with interest has been paid towards non-fulfilment of prescribed export obligation on import of capital goods under EPCG scheme, which commenced before the implementation of GST and concluded post the implementation of GST. - Credit not available - AAR

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