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    July 26, 2025 Notifications Income Tax
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    GST

    Input tax credit (ITC) on Basic Customs Duty (BCD),...

    Applicant Ineligible for ITC on BCD, CVD, and SAD Paid Due to Unmet Export Obligations Under EPCG Scheme, AAR Rules.

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    GSTDecember 16, 2023Case LawsAAR

    Input tax credit (ITC) on Basic Customs Duty (BCD), Countervailing Duty (CVD) and Special Additional Duty (SAD) - In case of the Applicant, Basic Customs Duty (BCD), Countervailing Duty (CVD), Special Additional Duty (SAD) along with interest has been paid towards non-fulfilment of prescribed export obligation on import of capital goods under EPCG scheme, which commenced before the implementation of GST and concluded post the implementation of GST. - Credit not available - AAR

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