https://www.taxtmi.com/forum/issue?id=117654 The question is whether goods sent from a DTA unit to an SEZ under GST and returned for quality reasons qualify for exemption under Notification No. 45/2017-Cus; the advisory response states that the Notification's exemption for customs duty and integrated tax/compensation cess in excess of specified amounts is available to the DTA unit on re importation, subject to the Notification's scope and conditions. en-us Fri, 19 Nov 2021 15:40:12 +0530 Thu, 23 Jan 2025 15:54:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117654 The question is whether goods sent from a DTA unit to an SEZ under GST and returned for quality reasons qualify for exemption under Notification No. 45/2017-Cus; the advisory response states that the Notification's exemption for customs duty and integrated tax/compensation cess in excess of specified amounts is available to the DTA unit on re importation, subject to the Notification's scope and conditions. Discussion-Forum Customs Fri, 19 Nov 2021 15:40:12 +0530 https://www.taxtmi.com/forum/issue?id=117654