https://www.taxtmi.com/forum/issue?id=116116 Import concessions and Advance Authorization benefits are mutually exclusive: inputs imported under concessional duty and inputs obtained under Advance Authorization carry separate conditionalities and must not be intermingled. Inputs under AA exempted from IGST do not permit domestic supply of finished goods at a reduced GST rate on that basis; absent IGST payment on AA inputs, supplying or exporting finished goods with IGST payment to seek refund is not permissible. en-us Sat, 07 Mar 2020 14:35:28 +0530 Thu, 23 Jan 2025 15:54:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116116 Import concessions and Advance Authorization benefits are mutually exclusive: inputs imported under concessional duty and inputs obtained under Advance Authorization carry separate conditionalities and must not be intermingled. Inputs under AA exempted from IGST do not permit domestic supply of finished goods at a reduced GST rate on that basis; absent IGST payment on AA inputs, supplying or exporting finished goods with IGST payment to seek refund is not permissible. Discussion-Forum Customs Sat, 07 Mar 2020 14:35:28 +0530 https://www.taxtmi.com/forum/issue?id=116116