Clarification on whether import IGST is covered under deferred payment facility for Eligible Manufacturer Importers (EMI)

Clarification on whether import IGST is covered under deferred payment facility for Eligible Manufacturer Importers (EMI) https://www.taxtmi.com/forum/issue?id=120805 Deferred payment of import duty for Eligible Manufacturer Importers is presented as applying generally to the aggregate duty assessed on a Bill of Entry. This includes Basic Customs Duty, Social Welfare Surcharge, import IGST and applicable Compensation Cess. A Bill of Entry filed using the deferred-payment option permits payment on the prescribed monthly date rather than at clearance. The discussion identifies no express exclusion of import IGST in the cited circular and notification or separate public instruction, while noting that system configuration or later directions may affect operation. en-us Mon, 09 Mar 2026 17:12:24 +0530 Fri, 17 Jul 2026 09:32:43 +0530 TaxTMI RSS Generator Clarification on whether import IGST is covered under deferred payment facility for Eligible Manufacturer Importers (EMI) https://www.taxtmi.com/forum/issue?id=120805 Deferred payment of import duty for Eligible Manufacturer Importers is presented as applying generally to the aggregate duty assessed on a Bill of Entry. This includes Basic Customs Duty, Social Welfare Surcharge, import IGST and applicable Compensation Cess. A Bill of Entry filed using the deferred-payment option permits payment on the prescribed monthly date rather than at clearance. The discussion identifies no express exclusion of import IGST in the cited circular and notification or separate public instruction, while noting that system configuration or later directions may affect operation. Discussion-Forum Customs Mon, 09 Mar 2026 17:12:24 +0530 https://www.taxtmi.com/forum/issue?id=120805