Reversal of IGST in case of DTA sales by EOU

[Dashrath Walkoli]

We are having a EOU and making some DTA sales. My question is whether we have to reverse BCD+SWS+IGST or only BCD+ SWS through TR-6 challan. what is the legal provisions If we have to reverse IGST portion also?

AI Summary

IGST liability on EOU DTA clearances-whether IGST must be reversed/paid with BCD and SWS, and via TR-6 challan An EOU making DTA clearances seeks clarification on whether duty liability requires reversal/payment of IGST in addition to Basic Customs Duty and Social Welfare Surcharge, and whether such payment is to be made through a TR-6 challan. The query requests identification of the specific legal provision governing reversal/payment of IGST on DTA sales by an EOU and, if IGST is payable, whether it must be paid along with BCD and SWS or only BCD and SWS are required to be paid, thereby determining the correct components and mode of duty payment for DTA clearances.