Rule 96(10) of CGST Rules

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..... Rule 96(10) of CGST Rules
Query (Issue) Started By: - Kaustubh Karandikar Dated:- 3-4-2022 Last Reply Date:- 3-4-2022 Goods and Services Tax - GST
Got 2 Replies
GST
XYZ imported goods aga .....

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..... inst advance authorization without payment of import duty and IGST. Part of these goods sold by XYZ to PQR under a Tax Invoice by charging GST. PQR claimed ITC of the GST charged by XYZ. PQR exported .....

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..... these goods on payment of IGST under claim for refund. Is it allowed as per Rule 96(10) of CGST Rules, 2017? Reply By Shilpi Jain: The Reply: PQR has not claimed any duty benefit. Hence, restriction .....

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..... of R 96(10) not applicable. However, here XYZ will have to pay the duty benefit claimed on import as the goods are cleared in DTA. Reply By Kaustubh Karandikar: The Reply: Thanks shilpi ji for you .....

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..... r kind advice.
Discussion Forum - Knowledge Sharing .....

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