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SC Upholds Pre-import Conditions for Availing GST Exemptions on Imports Under Advance Authorization - (01 May 2023)

GOODS AND SERVICES TAX

Supreme Court while observing that even though ‘pre-import condition’ may have caused hardship to exporters, has upheld Pre-Import Condition to claim IGST and GST Compensation Cess stating that hardship is not a ground for court to interpret plain language of statute differently, to give relief.

Tags : SUPREME COURT   PRE-IMPORT CONDITION   GST COMPENSATION CESS  

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