https://www.taxtmi.com/forum/issue?id=117559 The document outlines disputes over IGST treatment of imports under the Advance Authorisation scheme following GST: a contested pre import condition was struck down, but appeals render the issue sub judice while DGFT seeks IGST at export discharge. Contributors recommend re assessment of the Bill of Entry to record IGST determination and support claiming Input Tax Credit, noting TR 6 challan may not be a prescribed basis for ITC and that advance rulings are slow. Reassessment is presented as a procedural safeguard against limitation and coercive action. en-us Mon, 11 Oct 2021 10:41:57 +0530 Thu, 23 Jan 2025 15:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117559 The document outlines disputes over IGST treatment of imports under the Advance Authorisation scheme following GST: a contested pre import condition was struck down, but appeals render the issue sub judice while DGFT seeks IGST at export discharge. Contributors recommend re assessment of the Bill of Entry to record IGST determination and support claiming Input Tax Credit, noting TR 6 challan may not be a prescribed basis for ITC and that advance rulings are slow. Reassessment is presented as a procedural safeguard against limitation and coercive action. Discussion-Forum GST Mon, 11 Oct 2021 10:41:57 +0530 https://www.taxtmi.com/forum/issue?id=117559