Modalities for payment of exempted GST at the time of import of Raw Sugar actually imported under Advance Authorisation (AA) Scheme to be converted into Tariff Rate Quota (TRQ) Scheme

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Central Board of Indirect Taxes and Customs Drawback Division New Delhi, dated the 27th August 2026 To, All Principal Chief Commissioners/Chief Commissioners, All Principal Directors General/Directors General, All Principal Commissioners/Commissioners, under CBIC Ma'am/Sir, Subject: Modalities for payment of exempted GST at the time of import of Raw Sugar actually i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....edure for payment of IGST shall be adopted at the port of import (POI): - (a) for the relevant imports where the AA holder is required to pay IGST, the AA holder may approach the concerned assessment group at the POI with relevant details for purposes of payment of the tax. (b) the assessment group at POI shall cancel the OOC and indicate the reason in remarks. The BE shall be as....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion 17 and Section 18 of the CGST Act, 2017 and rules made thereunder. 5. Further, it is clarified that the payment of IGST should not be made through the Voluntary Payment Challan module as the process is not adequate to ensure a convenient transfer of relevant details between Customs and GSTN so that Input Tax Credit of GST may be taken by the importer. 6. The Chief Commissioners are expe....