Gujarat HC Denies Integrated GST Rebate To Advance Authorization License Holders
Last updated: 09 December 2020
Court :
Gujarat High Court
Brief :
Holders of advance authorization licenses were entitled to import raw materials without payment of integrated GST and rebate of IGST. The government changed the rules in September 2018 – retrospectively from July 2017 – prohibiting the entitlement if benefits of advance authorization or deemed exports have been availed while importing raw materials.
Citation :
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CA Navjot Singh
Published in GST
Views : 362
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