month."
(Emphasis added)
We may note here the relevant provisions of IGST Act .
Sub-sections (14) and (15) of Section 2 are as under ... residence of the supplier;"
Sections 12 and 13 of the IGST Act read thus :
Section 12 . Place of supply of services where location
Customs)
*****
New Delhi, dated 19th July, 2021
*****
Subject: Clarification regarding applicability of IGST
on repair cost, insurance and freight, on goods re-
imported after being ... have been received seeking clarification on the
issues of the applicability of IGST on repair cost, insurance
and freight, on goods re-imported after being
customs duty payable thereon by claiming the Integrated Goods and
Services Tax (IGST) @ 18% as applicable to 'computer monitor' under Serial
Nos. 383C ... ultrasound machine) the appellants have classified it under CTI 8528 5900
wherein IGST have been claimed at 18% in terms of serial
goods of other
past clearances.
9.4 The demand of short payment of IGST was time barred as the same
related to the nine bills ... hence nothing
further needs to be proved.
10.2 On the issue of IGST, the learned Authorised Representative
distinguishing the Entry no.132B in Schedule
imports by Appellant Reliance SEZ, Specified officers had allowed
exemption of IGST under the said Notification in 2018 without payment of
2|Page C/10206 ... with direction to make payment of duty with Applicable Interest.
Payment of IGST is revenue neutral situation as ITC is available to them.
They also
phones, or @ 28% under Serial No. 139 of Schedule
IV to the IGST Rate Notification for the period from
01.04.2018 to 26.07.2018, and @ 18% under ... Serial No.
376AA of Schedule III to the IGST Rate Notification w.e.f.
27.07.2018 as claimed by the department.
2. To appreciate this issue
import
condition from 13.10.2017 to the import duties in the nature of IGST
leviable under sub section 3(7) of Customs Tariff ... JNCH and Ahmedabad, where such imports were made
had allowed exemption of IGST under the Notification on final assessment.
Appellant had not paid any amount
Duty ("BCD")/ Goods and
Social Welfare Service Tax
Surcharge ("IGST")
("SWS")
1. Laptops ... personal use and the goods are
otherwise 'dutiable' as IGST @ 18% is being paid on the
4
subject goods. Therefore, it was held
Bills of Entries (B/Es) by availing the
import duty/IGST exemption benefit vide Notification No.18/2015-Customs
dated 01.04.2015 as amended. The imported ... wherein imports under Advance Authorization exempted from IGST
were subjected to 'pre-import condition'. Consequently, Central Board of
Excise & Customs (CBIC) vide
entitled to refund of the interest which they had paid on
the IGST imported goods which they paid with delay or not.
2. Customs Appeal ... assessment by the
officers. Later, they realized that the exemption from IGST available
under the notification was subject to pre-import condition, which they
