https://www.taxtmi.com/circulars?id=67785 If IGST and compensation cess on inputs originally imported under concessional customs notifications without payment are subsequently paid with interest and the Bill of Entry is reassessed by Customs to reflect such payment, then for the purpose of sub rule (10) of rule 96 of the CGST Rules the benefit of those notifications shall be deemed not to have been availed, and the IGST refunded on exports shall not be treated as contravening that sub rule. en-us Tue, 10 Sep 2024 00:00:00 +0530 Thu, 12 Sep 2024 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67785 If IGST and compensation cess on inputs originally imported under concessional customs notifications without payment are subsequently paid with interest and the Bill of Entry is reassessed by Customs to reflect such payment, then for the purpose of sub rule (10) of rule 96 of the CGST Rules the benefit of those notifications shall be deemed not to have been availed, and the IGST refunded on exports shall not be treated as contravening that sub rule. Circulars GST Tue, 10 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67785