Goods and Services Tax

Validity of Pre-import conditions – Exemption from integrated tax and GST compensation cess – benefit of N/N. 18/2015- Cus – Import against Advance Authorisation – Duty Exemption/Remission Schemes – ultra vires provision as inserted struck down.

Customs – Validity of Pre-import conditions – Exemption from integrated tax and GST compensation cess – benefit of N/N. 18/2015- Cus – Import against Advance Authorisation – Duty Exemption/Remission S

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