Search: IGST
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August 2026
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CustomsRaw sugar imported under Advance Authorisation and moved to TRQ: IGST to be paid on a reassessed Bill of Entry, interest waived
Interest waivedClarifiedCircular 37/2026-Customs lays down how an Advance Authorisation holder pays the earlier-exempted IGST at the port of import after the one-time conversion to the Tariff Rate Quota scheme, so that input tax credit can flow to GSTN.
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