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1. Export and Import of goods / Import of second hand goods under EOU, EHTS, STP, BTP schemes - Para 6.01 and 6.02 of Foreign Trade Policy (FTP) aligned with GST / IGST

2. Under the GST regime, Customs duties will be exempted on imports made under export promotion schemes namely EPCG, DEEC (Advance License) and DFIA. - IGST and...

3. Eligibility of dumpers imported for Coal Mines for benefits under Project Import Regulations- reg. - Order-Instruction

4. The taxable event for levy of IGST is the inter-state supply of goods and services, including supply in the course of importation. The charging section for collection of...

5. Profiteering - construction of project - benefit of ITC not passed on to the buyers - all the relevant events for the project “Epic” took place in GST regime and the...

6. Duty Free Import Authorization (DFIA) Scheme - If the applicant is aggrieved by the application of the Duty Free Import Authorization Scheme to the parties like the...

7. High sea sales of imported goods are akin to inter-state transactions. - GST council has decided that IGST on high sea sale (s) transactions of imported goods, whether...

8. Project import - moulds were cleared without availing the benefit of Project Import Regulations, the appellant have paid applicable custom duty therefore once the import...

9. Refund claim for interest paid along with IGST was rejected due to non-fulfillment of pre-import conditions for goods imported under Advance Authorizations. Initially,...

10. Valuation of imported goods - When goods are imported as baggage by a passenger, they are classified under Customs Tariff heading 98.03 regardless of what the individual...

11. Import of insecticide for non-insecticidal purpose - Requirement to obtain an import permit - Once an import permit is issued by respondent no.3/CIB&RC, the petitioners...

12. GST Rates - HSN Code - Imported coal will attract GST compensation cess @ ₹ 400 per tonne.

13. Project import - the appellants have imported pipes and utilized the same for drinking water supply project and not for water treatment project - appellants will not be...

14. Rejection of refund claim - CVD and SAD paid for regularisation of advance licence (import licence) - The payment of CVD and SAD subsequently during GST regime, for the...

15. Classification of imported goods - coloured rubber granules - import policy restrictions - The relevant import policy for goods of chapter heading 4003 are ‘Free’ and...