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GST - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Levy of GST - Sale and/or Purchase of DFIA licenses - DFIA is ...


GST Applies to DFIA License Transactions; Distinct from Duty Credit Scrips and Not Classified as Such.

November 19, 2018

Case Laws     GST     AAR

Levy of GST - Sale and/or Purchase of DFIA licenses - DFIA is distinguishable from ‘Duty Credit Scrips’ and cannot be considered as a Duty Credit Scrip - GST is applicable on Sale and / or Purchase of DFIA licenses

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