IGST on imports: importers must declare GSTIN or PAN; customs will validate payments with GSTN for credit/refund. Imports will be liable to IGST and applicable compensation cess in addition to customs duties, with valuation rules amended to include customs duties while excluding IGST and cess; Bills of Entry and Shipping Bills have been modified and Customs EDI/EDT will reconcile declarations with GSTN so importers claiming IGST credit must declare GSTIN (or PAN and state code if not registered) and exporters must provide GSTIN, invoice and item-wise values to enable customs validation for refunds or proof of export.
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.
IGST on imports: importers must declare GSTIN or PAN; customs will validate payments with GSTN for credit/refund.
Imports will be liable to IGST and applicable compensation cess in addition to customs duties, with valuation rules amended to include customs duties while excluding IGST and cess; Bills of Entry and Shipping Bills have been modified and Customs EDI/EDT will reconcile declarations with GSTN so importers claiming IGST credit must declare GSTIN (or PAN and state code if not registered) and exporters must provide GSTIN, invoice and item-wise values to enable customs validation for refunds or proof of export.
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