Input tax credit (ITC) on Basic Customs Duty (BCD), ...

Applicant Ineligible for ITC on BCD, CVD, and SAD Paid Due to Unmet Export Obligations Under EPCG Scheme, AAR Rules.

December 16, 2023

Case Laws GST AAR

Input tax credit (ITC) on Basic Customs Duty (BCD), Countervailing Duty (CVD) and Special Additional Duty (SAD) - In case of the Applicant, Basic Customs Duty (BCD), Countervailing Duty (CVD), Special Additional Duty (SAD) along with interest has been paid towards non-fulfilment of prescribed export obligation on import of capital goods under EPCG scheme, which commenced before the implementation of GST and concluded post the implementation of GST. - Credit not available - AAR

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Input tax credit (ITC) on Basic Customs Duty (BCD), ...

Applicant Ineligible for ITC on BCD, CVD, and SAD Paid Due to Unmet Export Obligations Under EPCG Scheme, AAR Rules.

December 16, 2023

Case Laws GST AAR

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