https://www.taxtmi.com/forum/issue?id=120587 Whether IGST exempted at import must be reversed when duty free imported inputs are transferred from an EOU to a DTA unit under the same GSTIN. The EOU reversed Basic Customs Duty and Social Welfare Surcharge via TR 6 but did not reverse IGST, citing TR 6's insufficiency as ITC documentation. The discussion contrasts the treatment where finished goods cleared to DTA (IGST on clearance may suffice) with the present factual variation where inputs themselves are moved, and asks what procedure enables reversal and later ITC claim. en-us Tue, 11 Nov 2025 15:27:49 +0530 Fri, 14 Nov 2025 11:49:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120587 Whether IGST exempted at import must be reversed when duty free imported inputs are transferred from an EOU to a DTA unit under the same GSTIN. The EOU reversed Basic Customs Duty and Social Welfare Surcharge via TR 6 but did not reverse IGST, citing TR 6's insufficiency as ITC documentation. The discussion contrasts the treatment where finished goods cleared to DTA (IGST on clearance may suffice) with the present factual variation where inputs themselves are moved, and asks what procedure enables reversal and later ITC claim. Discussion-Forum Customs Tue, 11 Nov 2025 15:27:49 +0530 https://www.taxtmi.com/forum/issue?id=120587