Drawback of central tax means

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..... Drawback of central tax means
Query (Issue) Started By: - Nikhil Virkar Dated:- 14-7-2022 Last Reply Date:- 16-7-2022 Goods and Services Tax - GST
Got 2 Replies
GST
Pls refer 2nd proviso .....

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..... to Section 54(3) of CGST Act. Refund of unutilised ITC cannot be claimed if drawback of central tax is claimed. Request to clarify (1) Drawback of central tax means what? (2) Which category of tax pay .....

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..... er is allowed to claim and under which section of Customs Act? (3) How it will affect Refund u/r 89(4) when drawback allows only for Customs duty and excise as per definition of drawback rules 2017?. .....

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..... Reply By Shilpi Jain: The Reply: Yes presently drawback is of customs duty only. Reply By Nikhil Virkar: The Reply: Thank you madam. Request to clarify point No. 1 and 2 as nowhere in drawback rul .....

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..... es drawback of central tax is mentioned.
Discussion Forum - Knowledge Sharing .....

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