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Demurrage charges-customs duty-Bill of Entry and IGST - Customs - Exim - SEZExtract Per Customs valuation rules , Demurrage charges are also part of Value of imported goods and consequently duty on the same would be leviable. Prior to GST, we used to pay the differential duty through TR-6 Challan and was able to take credit of CVD/SAD, as the case may be. , Under GST, should we consider TR-6 Challan as the duty paying documents and If Bill of Entry is reassessed, IGST amount will get reflected in the BOE and upon payment of the said duties, we would be able to take credit of the IGST portion Kindly enlighten the procedure Regards, Jayanta Bandyopadhyay Howrah 7.8.2020
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