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    <title>IGST AMOUNT SHOWN AS DUTY FOREGONE IN BILL OF ENTRY FOR GOODS NOT ATTRACTING IGST</title>
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    <description>Showing an IGST amount as duty foregone in a bill of entry for goods exempt from IGST is a technical, procedural error that does not affect the substantive exemption; when exemption is properly available under the relevant IGST exemption notification, the exemption remains effective even if the bill of entry records IGST as duty foregone, though correct notification citation and filing practice should be observed.</description>
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      <description>Showing an IGST amount as duty foregone in a bill of entry for goods exempt from IGST is a technical, procedural error that does not affect the substantive exemption; when exemption is properly available under the relevant IGST exemption notification, the exemption remains effective even if the bill of entry records IGST as duty foregone, though correct notification citation and filing practice should be observed.</description>
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