MOOWR scheme on related to IGST

[Mathi]

Dear Sir / Madam

In MOOWR Scheme , Entire Duty portion (BCD+SWC+IGST) is Exempted or Not.

or IGST should pay in upfront at that time of clearance. Please explain

AI Summary

MOOWR scheme IGST treatment questions whether import-duty exemption includes IGST or requires upfront payment upon clearance. The query concerns IGST treatment under the MOOWR scheme and asks whether exemption covers the full import-duty component, including basic customs duty, social welfare surcharge and IGST, or whether IGST is payable upfront on clearance. It contains no stated clarification or legal conclusion.