https://www.taxtmi.com/forum/issue?id=120673 For DTA clearances from EOUs the obligation is to charge and pay GST on the DTA sale and to reverse only the customs components of the import concession: remit Basic Customs Duty and Social Welfare Surcharge on inputs used (via TR 6), while the IGST exemption on imports remains where output GST has been charged on the finished goods. en-us Fri, 26 Dec 2025 23:50:35 +0530 Sat, 27 Dec 2025 08:45:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120673 For DTA clearances from EOUs the obligation is to charge and pay GST on the DTA sale and to reverse only the customs components of the import concession: remit Basic Customs Duty and Social Welfare Surcharge on inputs used (via TR 6), while the IGST exemption on imports remains where output GST has been charged on the finished goods. Discussion-Forum Customs Fri, 26 Dec 2025 23:50:35 +0530 https://www.taxtmi.com/forum/issue?id=120673