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Inverted duty

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(Querist)
30 October 2017 If IGST on imports is 28% but same item made here is sold at 12%. Can same HSN code have two rates? Customs HSN code is 9405 9900 and local it is 9405.
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CA Rashmi Gandhi

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CA Rashmi Gandhi (Expert)
31 October 2017 Yes..............

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