Integrated Tax & GST Cess Exemption Rules Struck Down as Ultra Vires, Affecting Advance Authorisation Imports.

Validity of Pre-import conditions - Exemption from integrated tax and GST compensation cess - benefit of N/N. 18/2015- Cus - Import against Advance Authorisation - Duty Exemption/Remission Schemes - ultra vires provision as inserted struck down. .....

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