Refund of IGST on imports: specialized agencies can claim refunds under Section 55 and customs will operationalise the mechanism. Refund of IGST on imported goods by specialised agencies is to be operationalised by customs field formations pursuant to the refund framework under Section 55 of the CGST Act and related rate notifications. Specialised agencies paying IGST at import are eligible to claim refunds upon production of certification that goods are for official use, and customs formations must implement this mechanism as a standing order.
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.
Refund of IGST on imports: specialized agencies can claim refunds under Section 55 and customs will operationalise the mechanism.
Refund of IGST on imported goods by specialised agencies is to be operationalised by customs field formations pursuant to the refund framework under Section 55 of the CGST Act and related rate notifications. Specialised agencies paying IGST at import are eligible to claim refunds upon production of certification that goods are for official use, and customs formations must implement this mechanism as a standing order.
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