Availing exemption in respect of additional duty, anti-dumping duty of Customs , but opting to pay IGST under Advance Authorization, would tantamount

Last updated: 20 January 2021
Quick Summary
This advance ruling addresses whether a company opting to pay IGST on imported goods under an Advance Authorisation is still considered to have availed customs duty exemptions. The applicant, a tyre manufacturer and exporter, sought clarification on this matter concerning specific notifications and rules related to GST and customs duties. The ruling clarifies the implications for claiming refunds on exports.

Court :
Gujrat AAR

Brief :
The applicant submitted that they, M/s Balkrishna Industries, Mumbai, are one of the leading manufacturer and exporters of Tyres mainly used for special application such as agricultural tractors and their various attachments, industrial and construction equipment etc.

Citation :
ADVANCE RULING NO. GUJ/GAAR/R/52/2020

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