Import By EOU

[KrishnaKumar A]

Our company is an EOU. Our company want to export with payment of IGST.

However, Customs officials not permitting to pay IGST in cash and avail exemption of BCD while importing goods. They say 52/2003, the Customs notification don't have provision to opt to PaY IGST only.

Kindly reply in the light of Notification 16/2020-CT dated 23.03.2020 (GST)

AI Summary

Payment of IGST while claiming BCD exemption - option affirmed for inputs but faces Customs implementation resistance.
EOUs seeking to pay IGST in cash at import while claiming BCD exemption under Notification No. 52/2003-Cus encounter Customs resistance despite Notification No.16/2020-CT amending Rule 96(10), which clarifies that paying IGST and availing exemption only of BCD does not bar IGST refund claims for exports (limited to inputs, excluding capital goods); importers must follow Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 and may need local Commissioner clarification where practice conflicts with the amendment.