https://www.taxtmi.com/circulars?id=55917 References to Central Excise Authority in the FTP are to be read as Jurisdictional Customs Authority; Duty Credit Scrips cannot be used for payment of IGST or GST compensation cess on imports or for CGST/SGST/IGST and GST compensation cess on domestic procurement. Advance Authorisation exemptions will not cover IGST or GST compensation cess; importers must pay IGST and may claim ITC. ARO facility is restricted to items in Schedule 4. EOUs must pay applicable GST on domestic procurements and on DTA clearances may need to repay customs exemptions; deemed export drawback and TED refunds are limited principally to basic customs duty except where Schedule 4 central excise exemptions apply. en-us Fri, 30 Jun 2017 00:00:00 +0530 Mon, 03 Jul 2017 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=55917 References to Central Excise Authority in the FTP are to be read as Jurisdictional Customs Authority; Duty Credit Scrips cannot be used for payment of IGST or GST compensation cess on imports or for CGST/SGST/IGST and GST compensation cess on domestic procurement. Advance Authorisation exemptions will not cover IGST or GST compensation cess; importers must pay IGST and may claim ITC. ARO facility is restricted to items in Schedule 4. EOUs must pay applicable GST on domestic procurements and on DTA clearances may need to repay customs exemptions; deemed export drawback and TED refunds are limited principally to basic customs duty except where Schedule 4 central excise exemptions apply. Circulars DGFT Fri, 30 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=55917