TMI BlogRule 96(10) of CGST RulesX X X X Extracts X X X X X X X X Extracts X X X X ..... XYZ imported goods against 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by XYZ. PQR exported 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 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty benefit. Hence, restriction 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - The Reply = Thanks shilpi ji for your kind advice. - Rule 96(10) of CGST Rules - Query Started By: - Kaustubh Karandikar Dated:- 3-4-2022 Goods and Services Tax - GST - Got 2 Replies - GST - Di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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