https://www.taxtmi.com/circulars?id=71016 IGST on Raw Sugar imported under the Advance Authorisation Scheme and converted to the Tariff Rate Quota Scheme must be paid through reassessment of the bill of entry at the port of import. The existing out-of-charge order is cancelled, tax is paid through an electronic Customs EDI challan, and a notional out-of-charge order is issued for GSTN transmission. Interest on the IGST payment is waived, and the process is available once per bill of entry. Input tax credit remains subject to statutory eligibility conditions. en-us Thu, 27 Aug 2026 00:00:00 +0530 Sat, 29 Aug 2026 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71016 IGST on Raw Sugar imported under the Advance Authorisation Scheme and converted to the Tariff Rate Quota Scheme must be paid through reassessment of the bill of entry at the port of import. The existing out-of-charge order is cancelled, tax is paid through an electronic Customs EDI challan, and a notional out-of-charge order is issued for GSTN transmission. Interest on the IGST payment is waived, and the process is available once per bill of entry. Input tax credit remains subject to statutory eligibility conditions. Circulars Customs Thu, 27 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71016