https://www.taxtmi.com/article/detailed?id=12983 Exemption from IGST and compensation cess on inputs imported against Advance Authorisation is conditional on satisfaction of the pre-import condition and the physical export requirement introduced by notifications dated 13-10-2017; exemptions do not apply where exporters manufactured and exported in anticipation of an authorisation and cannot demonstrate pre-import compliance, requiring payment of IGST and compensation cess at import with refund remedies under the unified regime, while legacy non-GST levies remain separately exempted where applicable. en-us Thu, 03 Oct 2024 07:25:29 +0530 Thu, 03 Oct 2024 07:25:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12983 Exemption from IGST and compensation cess on inputs imported against Advance Authorisation is conditional on satisfaction of the pre-import condition and the physical export requirement introduced by notifications dated 13-10-2017; exemptions do not apply where exporters manufactured and exported in anticipation of an authorisation and cannot demonstrate pre-import compliance, requiring payment of IGST and compensation cess at import with refund remedies under the unified regime, while legacy non-GST levies remain separately exempted where applicable. Articles Goods and Services Tax - GST Thu, 03 Oct 2024 07:25:29 +0530 https://www.taxtmi.com/article/detailed?id=12983