Drawback of integrated tax and compensation cess now allowed on re-export, subject to GST officer certificate denying input-credit. Drawback for re-exported imported goods now includes refund of integrated tax and compensation cess under existing Customs Act framework, pursuant to amendments to the Re-export Rules and relevant notification. Claimants must provide a certificate from the Central/State/UT GST officer confirming that no input tax credit or refund in respect of the integrated tax or compensation cess on the imported or re-exported goods has been availed or claimed; other drawback procedures remain unchanged.
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.
Drawback of integrated tax and compensation cess now allowed on re-export, subject to GST officer certificate denying input-credit.
Drawback for re-exported imported goods now includes refund of integrated tax and compensation cess under existing Customs Act framework, pursuant to amendments to the Re-export Rules and relevant notification. Claimants must provide a certificate from the Central/State/UT GST officer confirming that no input tax credit or refund in respect of the integrated tax or compensation cess on the imported or re-exported goods has been availed or claimed; other drawback procedures remain unchanged.
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