https://www.taxtmi.com/article/detailed?id=8290 The supplier imported goods after GST subsumed erstwhile countervailing duties into IGST and was eligible for ITC on IGST, yet maintained the pre GST base price (which included CVD) and charged IGST on that unchanged base; DGAP found the taxable value should have been reduced to reflect the non payment of CVD and availability of ITC, resulting in a quantifiable failure to pass on the benefit to the buyer. en-us Thu, 20 Dec 2018 16:14:35 +0530 Thu, 20 Dec 2018 16:14:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8290 The supplier imported goods after GST subsumed erstwhile countervailing duties into IGST and was eligible for ITC on IGST, yet maintained the pre GST base price (which included CVD) and charged IGST on that unchanged base; DGAP found the taxable value should have been reduced to reflect the non payment of CVD and availability of ITC, resulting in a quantifiable failure to pass on the benefit to the buyer. Articles Goods and Services Tax - GST Thu, 20 Dec 2018 16:14:35 +0530 https://www.taxtmi.com/article/detailed?id=8290