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        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.

        <h1>IGST collection and declaration: BE/SB must record levy, GSTIN beneficiary and data for online reconciliation enabling credit flow.</h1> Implementation of GST in Customs amends BE and SB electronic formats to record IGST and GST Compensation Cess levy or exemption, CETH applicability or 'NOEXCISE', and mandatory GST beneficiary identification (State Code and GSTIN or alternate identity). New BE/SB fields (duty flags, notification numbers, exemption indicators) enable levy/exemption coding; importers and exporters must provide specified transactional and item-wise IGST taxable values and amounts to permit online ICEGATE-GSTN reconciliation for seamless credit flow or refund, with transitional rules for prior-filed BEs and specific drawback declaration codes.

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