IGST liability on Carnet-de-Passage vehicle imports remains payable, with refund possible under Section 74 subject to procedure. The customs exemption notification for duty-free import of vehicles under Carnet-de-Passage was not amended to incorporate integrated tax; consequently, importers remain liable to pay IGST on such vehicle imports. IGST paid may be claimed back under the refund/drawback mechanism of Section 74 of the Customs Act, 1962, subject to compliance with the prescribed procedure and Circular No. 21/2017-Cus. The matter has been referred to the Board and the current procedure continues pending clarification.
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Provisions expressly mentioned in the judgment/order text.
IGST liability on Carnet-de-Passage vehicle imports remains payable, with refund possible under Section 74 subject to procedure.
The customs exemption notification for duty-free import of vehicles under Carnet-de-Passage was not amended to incorporate integrated tax; consequently, importers remain liable to pay IGST on such vehicle imports. IGST paid may be claimed back under the refund/drawback mechanism of Section 74 of the Customs Act, 1962, subject to compliance with the prescribed procedure and Circular No. 21/2017-Cus. The matter has been referred to the Board and the current procedure continues pending clarification.
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