TMI BlogClarifications regarding Refunds of IGST paid on import in case of specialized agenciesX X X X Extracts X X X X X X X X Extracts X X X X ..... 23/2019-cus Subject:- Clarifications regarding Refunds of IGST paid on import in case of specialized agencies - reg. Attention of all the Importers, Exporters, Customs Brokers, Steamer Agents, Custodians/ Customs Cargo Service Providers, Trade Associations / Chamber of Commerce, Members of the RAC/ PGC and the public is invited on the above subject. 2. Board has received various representatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods and services have been used or are intended to be used for official use of the United Nations or the specified international organisation. A similar refund mechanism has been provided in respect of integrated tax vide notification No.13/2017-Central Tax (Rate) and Union Territory tax vide Notification No.16/2017-Union Territory Tax (Rate) respectively (ii) Section 3 (7) of Customs Tariff A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stituent members for implementation and guidance.
5. Action to be taken in terms of decisions taken in this Public Notice should be considered as Standing Order for the purpose of officers and staff.
6. Any difficulty, experienced in the implementation, may be brought to the notice of the undersigned.
(S. FAHEEM AHMED)
PRINCIPAL COMMISSIONER X X X X Extracts X X X X X X X X Extracts X X X X
|