Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of Assam GST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess

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....E OF THE PRINCIPAL COMMISSIONER OF STATE TAX CUM COMMISSIONER OF TAXES, ASSAM KAR BHAWAN DISPUR, GUWAHATI-781006 CIRCULAR NO. 177/2024-GST Dated Dispur the 13th September, 2024. Subject: Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of Assam GST Rules, 2017, in cases where the exporters had imported certain inputs without payment of....

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....ntegrated tax and compensation cess, by availing the benefits under Notification No. 78/2017Customs dated 13.10.2017 or Notification No. 79/2017-Customs dated 13.10.2017, but subsequently, at a later date, the said person has either paid the IGST and compensation cess, along with interest, on such imported inputs or is now willing to pay such IGST and compensation cess, along with interest. 2. ....

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....and Compensation Cess on inputs and has availed exemption of only Basic Customs Duty (BCD) under the said notifications. " 2.2 A bare perusal of the said Explanation, which was inserted with retrospective effect, reveals that in cases where the benefits of these exemption notifications have not been availed in respect of IGST and compensation cess, it shall be deemed that benefit of the said no....

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....les. 2.3 In view of the above, it is clarified that where the inputs were initially imported without payment of integrated tax and compensation cess by availing benefits under Notification No. 78/2017-Customs dated 13.10.2017 or Notification No. 79/2017-Customs dated 13.10.2017, but subsequently, IGST and compensation cess on such imported inputs are  paid at a later date, along with inter....