Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Levy of GST - DFIA (Duty Free Import Authorisations) - The DFIA ...


GST Exemption on Duty Free Import Authorisations: No GST for Sale or Purchase of DFIA in Trade.

April 27, 2019

Case Laws     GST     AAAR

Levy of GST - DFIA (Duty Free Import Authorisations) - The DFIA popularly known as duty paying scrips in the trade parlance is equivalent to the duty credit scrips - there will be nil rate of GST on the sale or purchase of DFIA

View Source

 


 

You may also like:

  1. 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...

  2. 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...

  3. Refusal for allowing advance authorisation and a duty free import authorisation (DFIA) - relaxation is not a right and nothing accrues in the petitioners' favour to...

  4. Extended period of limitation - Benefit of notification - disposal of goods imported against Duty Free Import Authorizations Licence (DFIA) - export obligation was met -...

  5. Duty Free Import Authorisation Scheme (DFIA) - Application for second extension of validity of the Duty Free Import Authorisation - rejection on the ground that the...

  6. Prevention of use of non-genuine transferable duty credit scrips or DFIA (duty free import authorizations) - Circular

  7. DFIA - Denial of exemption from Basic Customs Duty under Transferrable Duty Free Import Authorisation (DFIA) - Such beneficial DFIA scheme which is intended for export...

  8. Import of areca nuts (betel nuts) against Duty Free Import Authorisations (DFIA) - Clearance of the subject goods i.e. Betel Nut Splits (not fit for human consumption)...

  9. Duty Free Import Authorisation (DFIA) scheme - export of Biscuits - ‘Cocoa Powder’ cannot be equated with Flour/Atta/Maida and thus cannot be imported against the DFIAs...

  10. Import of soda ash against Duty Free Import Authorization (DFIA) Scheme - Re-validation - various restrictions introduced by the impugned Notification No 31 dated...

  11. Cenvat Credit on the goods imported under Duty Free Import Authorization (DFIA) Scheme - he appellants' availment of Cenvat Credit in respect of SAD paid on the import...

  12. Duty free benefits under a transferable duty free import authorization (DFIA) - the imported goods walnut in shell is covered under the description of relevant food...

  13. Legality of import of ‘wheat gluten amygluten 160’ - production of ‘duty-free import authorization (DFIA)’ licenses, permitting import of ‘flour’ for the manufacture of...

  14. The AAR held that it lacks jurisdiction to rule on duty drawback issues under the Customs and Central Excise Duties Drawback Rules, 2017 for goods manufactured in MOOWR...

  15. Liability for payment of customs duty on sale of excess liquor from the duty-free shop

 

Quick Updates:Latest Updates