Refund of IGST on imports enabled; customs to process refunds for specialized agencies under prescribed certification and parity mechanism. Customs field formations are to provide refund of IGST paid on import of goods by specialized agencies notified under the refund provisions, using the refund framework under Section 55 of the CGST Act and the notification-based certification requirement that goods and services are used for official purposes, consistent with the parity principle in the Customs Tariff Act.
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Provisions expressly mentioned in the judgment/order text.
Refund of IGST on imports enabled; customs to process refunds for specialized agencies under prescribed certification and parity mechanism.
Customs field formations are to provide refund of IGST paid on import of goods by specialized agencies notified under the refund provisions, using the refund framework under Section 55 of the CGST Act and the notification-based certification requirement that goods and services are used for official purposes, consistent with the parity principle in the Customs Tariff Act.
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