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Customs - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Refund claim - Exemption from IGST on goods imported under EPCG ...


High Court Quashes Trade Notice 11/2018; Retroactive IGST Exemption for EPCG Imports from July to October 2017.

February 27, 2020

Case Laws     Customs     HC

Refund claim - Exemption from IGST on goods imported under EPCG Scheme - the amendment of Notification No.16/2015-Cus vide Serial No.1 of Notification No.79/2017 dated 13th October, 2017, would also apply to imports made during the period 1.7.2017 to 13.10.2017. Trade Notice 11/2018 dated 30.6.2017 to the extent it is stated therein that under Chapter 5 importers would need to pay IGST is hereby quashed and set aside - HC

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