TaxTMI 
TaxTMI 
Rule 96(10) of CGST Rules
X X X X Extracts X X X X
X X X X Extracts X X X X
....ule 96(10) of CGST Rules<br> Query (Issue) Started By: - Kaustubh Karandikar Dated:- 3-4-2022 Last Reply Date:- 3-4-2022 Goods and Services Tax - GST<br>Got 2 Replies<br>GST<br>XYZ imported goods agai....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nst advance authorization without payment of import duty and IGST. Part of these goods sold by XYZ to PQR under a Tax Invoice by charging GST. PQR claimed ITC of the GST charged by XYZ. PQR exported t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hese goods on payment of IGST under claim for refund. Is it allowed as per Rule 96(10) of CGST Rules, 2017? Reply By Shilpi Jain: The Reply: PQR has not claimed any duty benefit. Hence, restriction ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of R 96(10) not applicable. However, here XYZ will have to pay the duty benefit claimed on import as the goods are cleared in DTA. Reply By Kaustubh Karandikar: The Reply: Thanks shilpi ji for your....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... kind advice.<br> Discussion Forum - Knowledge Sharing ....