https://www.taxtmi.com/article/detailed?id=8808 The Advance Authorisation IGST exemption was restored but made subject to an undefined pre-import condition, which customs interprets to require import before manufacture and export; this led to denials of exemption for exports made from existing stock, divergent High Court rulings, a Supreme Court stay, and reassessment demands. Affected exporters may contest demands without payment, pay IGST under protest (with restricted ITC availing), or pay IGST and interest and take immediate ITC, each option carrying distinct refund, interest and litigation consequences. en-us Tue, 05 Nov 2019 09:37:47 +0530 Tue, 05 Nov 2019 09:37:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8808 The Advance Authorisation IGST exemption was restored but made subject to an undefined pre-import condition, which customs interprets to require import before manufacture and export; this led to denials of exemption for exports made from existing stock, divergent High Court rulings, a Supreme Court stay, and reassessment demands. Affected exporters may contest demands without payment, pay IGST under protest (with restricted ITC availing), or pay IGST and interest and take immediate ITC, each option carrying distinct refund, interest and litigation consequences. Articles Goods and Services Tax - GST Tue, 05 Nov 2019 09:37:47 +0530 https://www.taxtmi.com/article/detailed?id=8808