Subject: Clarification regarding payment of SAD refund when the import has taken place prior to 1st July, 2017 (i.e. SAD on import has been paid prior to 1st July) and the sales of the imported goods have effected on or after 1st July, 2017 i.e. during GST regime- reg.
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SAD refund available where imports paid SAD before 1 July 2017 but goods sold after under GST; specified annexures and tax proof required. Importers who paid 4% SAD on imports before 1 July 2017 but sold those goods on or after 1 July 2017 under GST are eligible to claim SAD refund under the amendment to Notification No. 42/2017 Cus, subject to statutory conditions. Claimants must submit Annexure A (calculation), Revised Annexure B (self declaration), Revised Annexure C (sales summary), Revised Annexure S (CA certificate addressing unjust enrichment and tax correlation), and proof of IGST or CGST+SGST/UTGST payment; claims continue to be processed on merit and prior procedures govern goods sold before 01.07.2017.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
SAD refund available where imports paid SAD before 1 July 2017 but goods sold after under GST; specified annexures and tax proof required.
Importers who paid 4% SAD on imports before 1 July 2017 but sold those goods on or after 1 July 2017 under GST are eligible to claim SAD refund under the amendment to Notification No. 42/2017 Cus, subject to statutory conditions. Claimants must submit Annexure A (calculation), Revised Annexure B (self declaration), Revised Annexure C (sales summary), Revised Annexure S (CA certificate addressing unjust enrichment and tax correlation), and proof of IGST or CGST+SGST/UTGST payment; claims continue to be processed on merit and prior procedures govern goods sold before 01.07.2017.
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