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IGST AND CESS EXEMPTION UNDER Import ( EPCG Scheme)

This query is : Resolved 

02 December 2021 Dear sir,
Kindly advise,
if captial good imported under EPCG scheme, we need to pay IGST/Cess.
if it is exempted, kindly provide notification details

02 December 2021 Usually in imports GST is to be paid at the of import and is charged by custom authorities. But if imported under EPCG, then at the time of import at the custom station no duty/GST has to be paid.



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