https://www.taxtmi.com/caselaws?id=379098 The Appellate Authority held that no GST is applicable on the sale or purchase of Duty Free Import Authorisations (DFIA), as they are equivalent to Duty Credit Scrips for tax treatment purposes. The ruling set aside the initial decision of the advance ruling authority, concluding that DFIA attracts a nil rate of GST under the relevant notification. en-us Wed, 13 Mar 2019 00:00:00 +0530 Fri, 07 Mar 2025 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379098 The Appellate Authority held that no GST is applicable on the sale or purchase of Duty Free Import Authorisations (DFIA), as they are equivalent to Duty Credit Scrips for tax treatment purposes. The ruling set aside the initial decision of the advance ruling authority, concluding that DFIA attracts a nil rate of GST under the relevant notification. Case-Laws GST Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379098