Supreme Court upholds Pre-Import Condition to Claim IGST and GST Compensation Cess under Advance Authorisation Scheme [Read Judgement]

By Kalyani B. Nair - On May 9, 2023 11:11 am - 2 mins read

Supreme Court upholds Pre-Import Condition - IGST Compensation Cess - GST Compensation Cess - Advance Authorisation Scheme - Supreme Court - Pre-Import Condition - taxscan

The Supreme Court of India upheld the requirement of ‘pre-import condition’ incorporated in the Foreign Trade Policy of 2015-2020 (FTP) and Handbook of Procedures 2015-2020 (HBP) by Notification No. 33 / 2015-20 and Notification No. 79 / 2015-Customs, to claim exemption of Integrated Goods and Services Tax (IGST) and GST compensation cess on inputs imported…

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