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Rcm on govt.receipt

This query is : Resolved 

04 November 2017 We are received refund of special Additional duty (Custom) from custom,
which we have paid on import of material.

Is we are liable to paid GST (SGST,CGST or IGST ) on RCM basis on Rfund
of SAD ( Special Additional duty )

If yes under which section,Please guide.

Rajkumar Gutti

04 November 2017 Not liable only at the time of import IGST payable in lieu of CVD.



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