https://www.taxtmi.com/circulars?id=58508 The customs exemption notification for duty-free import of vehicles under Carnet-de-Passage was not amended to incorporate integrated tax; consequently, importers remain liable to pay IGST on such vehicle imports. IGST paid may be claimed back under the refund/drawback mechanism of Section 74 of the Customs Act, 1962, subject to compliance with the prescribed procedure and Circular No. 21/2017-Cus. The matter has been referred to the Board and the current procedure continues pending clarification. en-us Tue, 20 Mar 2018 00:00:00 +0530 Thu, 20 Dec 2018 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=58508 The customs exemption notification for duty-free import of vehicles under Carnet-de-Passage was not amended to incorporate integrated tax; consequently, importers remain liable to pay IGST on such vehicle imports. IGST paid may be claimed back under the refund/drawback mechanism of Section 74 of the Customs Act, 1962, subject to compliance with the prescribed procedure and Circular No. 21/2017-Cus. The matter has been referred to the Board and the current procedure continues pending clarification. Circulars Customs Tue, 20 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=58508