Payment of IGST on the imported raw materials/inputs taken into ...

Imported Raw Materials in Bonded Warehouses Exempt from IGST Until Cleared for Home Consumption Under GST Act.

April 2, 2024

Case Laws Customs AT

Payment of IGST on the imported raw materials/inputs taken into the private bonded warehouse of the appellants importer - Schedule-III entry at 8(a) to Section 7 of CGST Act, 2017 - The Tribunal held that GST is not leviable on imported raw materials consumed in the manufacture of final products under a customs bonded warehouse arrangement until such goods are cleared for home consumption.

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Payment of IGST on the imported raw materials/inputs taken into ...

Imported Raw Materials in Bonded Warehouses Exempt from IGST Until Cleared for Home Consumption Under GST Act.

April 2, 2024

Case Laws Customs AT

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