Impact of GST on EPCG Scheme and EXIM scrips
Under the GST regime, Customs duties will be exempted on imports made under export promotion schemes namely EPCG, DEEC (Advance License) and DFIA. IGST and Compensation Cess will have to be paid on such imports.
The EXIM scrips under the export incentive schemes of chapter 3 of FTP (for example MEIS and SEIS) can be utilised only for payment of Customs duties or additional duties of Customs, on items not covered by GST at the time of import. The scrips cannot be utilized for payment of Integrated Tax and Compensation Cess. Similarly, scrips cannot be used for payment of CGST, SGST or IGST for domestic procurements.
Impact of GST on imports in India
Applicable import duty after GST implantation
How to calculate IGST under imports?
Changes in IEC after GST
Linking IEC with GSTIN in customs
Import under EPCG after GST
GST on imports by EOUs and SEZs
Changes of operation of SEZ
Does CVD exists under project imports?
Baggage clearance after GST implementation
Refund of SAD paid on imports
How to claim ITC under imports?
Procedures to claim Drawback after GST implantation
How to claim IGST refund on exports?
Export procedure changes after GST implementation
Factory stuffing procedures after GST implementation
Import of goods attracts IGST but not CVD under GST regime
Import goods attracts IGST and CVD under GST regime
Import Goods attract IGST, CVD and Compensation Cess under GST regime
Safeguard duty and Anti-dumping duty after GST implementation
Click here to know GST rate payable for goods or service
Click here to know GST exemption list of goods and service
Find HSN number or Service tariff code for GST
GST registration guidelines
Indian GST Laws
How to export your goods?
How to get Export Order?
Baggage clearance after GST implementation
Refund of SAD paid on imports
How to claim ITC under imports?
Procedures to claim Drawback after GST implantation
How to claim IGST refund on exports?
4 Conditions when applying for refund of Input Tax Credit (ITC) under GST
Difference between types of goods and services and types of GST
4 types of Goods and Services in India for GST rate
Difference between IGST on International goods and IGST on domestic goods.
How is IGST calculated under Imports?
How is IGST rate on imports treated?
GST and e-Commerce Business, FAQ
Definition of E-Commerce under GST
TDS under GST, Frequently Asked Questions
Section 74 Determination of tax not paid, CGST Act, 2017
Officers to assist proper officers, Sec 72 of CGST Act, 2017
Inspection of goods in movement, Sec 68 of CGST Act, 2017
Section 67 of CGST Act, 2017 Power of inspection, search and seizure
Section 20 of IGST Act,2017 Application of provisions
Tax wrongfully collected and paid to Central Government or State Government, IGST Act,2017
Zero rated supply, section 16 of IGST Act,2017
Revised GST rate on Medicinal grade oxygen
Revised GST rate on Goods under HSN chapter 3213
Revised GST rate on Printing ink, writing or drawing ink and other inks
Revised GST rate on Perfumes and toilet waters
Revised GST rate on Beauty or make-up preparations
Reduced GST rate on Hawan samagri
Reduced GST rate on Table and Kitchenware of wood
Minimized GST rate on Grass, leaf and reed and fibre products
Minimized GST rate on Statues, writing sets, ashtrays, paper weights etc
Export procedure changes after GST implementation
Is GST payable on sale of Bore?
Any attracted of GST on sale of clementines?
Zero percentage of GST on sale of Fresh Crayfish
Should I need to pay GST on sale of Fresh Milk?
Zero percentage of GST on sale of horn meal
What is the rate of GST on sale of limes?