https://www.taxtmi.com/caselaws?id=447038 The AAR, Tamil Nadu ruled that BCD, CVD, and SAD paid due to non-fulfillment of EPCG export obligations cannot be claimed as input tax credit under GST. The case involved imports made before GST implementation (01.07.2017) where the applicant paid additional duties for failing to meet export obligations under the EPCG scheme. The AAR held that GST law only allows input tax credit for IGST on imported goods, not for CVD and SAD which were subsumed into GST. Since the payment was made for non-compliance with export obligations rather than regular import duties, no GST input tax credit was permissible. en-us Tue, 05 Sep 2023 00:00:00 +0530 Wed, 23 Apr 2025 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447038 The AAR, Tamil Nadu ruled that BCD, CVD, and SAD paid due to non-fulfillment of EPCG export obligations cannot be claimed as input tax credit under GST. The case involved imports made before GST implementation (01.07.2017) where the applicant paid additional duties for failing to meet export obligations under the EPCG scheme. The AAR held that GST law only allows input tax credit for IGST on imported goods, not for CVD and SAD which were subsumed into GST. Since the payment was made for non-compliance with export obligations rather than regular import duties, no GST input tax credit was permissible. Case-Laws GST Tue, 05 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447038