Applicant Ineligible for ITC on BCD, CVD, and SAD Paid Due to Unmet Export Obligations Under EPCG Scheme, AAR Rules.

Applicant Ineligible for ITC on BCD, CVD, and SAD Paid Due to Unmet Export Obligations Under EPCG Scheme, AAR Rules. https://www.taxtmi.com/highlights?id=73621 Input tax credit (ITC) on Basic Customs Duty (BCD), Countervailing Duty (CVD) and Special Additional Duty (SAD) - In case of the Applicant, Basic Customs Duty (BCD), Countervailing Duty (CVD), Special Additional Duty (SAD) along with interest has been paid towards non-fulfilment of prescribed export obligation on import of capital goods under EPCG scheme, which commenced before the implementation of GST and concluded post the implementation of GST. - Credit not available - AAR en-us Sat, 16 Dec 2023 16:27:25 +0530 Sat, 16 Dec 2023 16:27:25 +0530 TaxTMI RSS Generator Applicant Ineligible for ITC on BCD, CVD, and SAD Paid Due to Unmet Export Obligations Under EPCG Scheme, AAR Rules. https://www.taxtmi.com/highlights?id=73621 Input tax credit (ITC) on Basic Customs Duty (BCD), Countervailing Duty (CVD) and Special Additional Duty (SAD) - In case of the Applicant, Basic Customs Duty (BCD), Countervailing Duty (CVD), Special Additional Duty (SAD) along with interest has been paid towards non-fulfilment of prescribed export obligation on import of capital goods under EPCG scheme, which commenced before the implementation of GST and concluded post the implementation of GST. - Credit not available - AAR Highlights GST Sat, 16 Dec 2023 16:27:25 +0530 https://www.taxtmi.com/highlights?id=73621