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2018 (6) TMI 109 - HC - GSTIGST on the imported goods - warehoused goods - Point of Taxation - sale of warehoused goods between the importer and any other person - Validity of Circular issued by CBEC dated 24th November 2017 - According to the petitioners IGST on the imported goods can be levied only at the time of clearance of goods and the Government of India has no authority to levy such tax at the time of sale of warehoused goods before the customs clearance? Notices issued.
The High Court of Gujarat heard a case challenging a clarificatory Circular by the Central Board of Excise & Customs regarding the levy of Integrated Goods & Service Tax on sale of warehoused goods before customs clearance. The petitioners argued that IGST should only be levied at the time of goods clearance, not before. Notice returnable on 10th May 2018.
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