Refund of gst

[RAJINDER SAREEN]

Some trader paid gst on import of salt at Mundra port in Feb.,2019. The customs charged GST thereon. Can the trader claim refund of GST as the burden of GST was not shifted while selling the same in India?

AI Summary

Trader Seeks GST Refund on Salt Imports; Expert Confirms Unconstitutional Collection Allows Refund Without Time Limit A trader paid GST on salt imports at Mundra port in February 2019, despite salt attracting a nil GST rate. The trader inquired about claiming a refund since the GST burden was not transferred to buyers. An expert clarified that refunds are possible if the duty was collected without legal authority, as it is deemed unconstitutional. Such refunds are not subject to time limitations, as the amount collected does not qualify as tax or duty. Another participant supported this view, emphasizing that GST on salt, being exempt, does not encounter time bar issues when claimed for a refund.