Refund of SAD paid on imports

Can goods out of GST net be claimed refund of SAD?

The need for SAD refunds arose mainly on account of the fact that traders or dealers of imported goods were unable to take credit of this duty (which was a Central tax) while discharging their VAT or Sales tax liability (which was State levy) on subsequent sale of the goods. Unless corrected through a mechanism such as refund (of one of the taxes) this would have resulted in “double” payment of tax.

With the introduction of GST on 01.07.2017, credit of “eligible duties” in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock, is permissible to registered persons not liable to be registered under the existing law (for instance, VAT dealers) under transitional provisions (Section 140(3) of the CGST Act). Further, eligible duties as defined in sub-section (10) include SAD. In other words, dealers/ traders can take ITC of SAD paid on goods imported prior to 1^st July 2017. Sub-section (5) of section 140 also allows a registered person to take credit of eligible duties in respect of inputs received on or after 1 July 2017 but the duty on which has been paid under the existing law. These provisions taken together ensure that SAD paid by dealers/ traders can be set-off against their GST liability as and when imported goods are supplied by them in the domestic market. However, certain items which are out of the GST net would be eligible for SAD refunds as earlier.

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CGST Act section 56 Interest on delayed refunds

CGST Act section 57 Consumer Welfare Fund

CGST Act section 58 Utilisation of Fund

CGST Act Section 59 Self-assessment

CGST Act section 60 Provisional assessment

CGST Act section 61 Scrutiny of returns

CGST Act Section 62 Assessment of non-filers of returns

CGST Act section 63 Assessment of unregistered persons

CGST Act Section 64 Summary assessment in certain special cases

CGST Act section 65 Audit by tax authorities

CGST Act section 66 Special audit

CGST Act Section 67 Power of inspection, search and seizure

CGST Act section 68 Inspection of goods in movement

CGST Act section 69 Power to arrest

CGST Act Section 70 Power to summon persons to give evidence and produce documents

CGST Act Section 71 Access to business premises

CGST Act section 72 Officers to assist proper officers

CGST Act Section 73 Determination of tax not paid

CGST Act Section 74 Determination of tax not paid

CGST Act section 75 General provisions relating to determination of tax

CGST Act section 76 Tax collected but not paid to Government

CGST Act section 77 Tax wrongfully collected and paid to Central Government or State Government

CGST Act Section 78 Initiation of recovery proceedings

CGST Act section 79 Recovery of tax

CGST Act Section 80 Payment of tax and other amount in instalments

CGST Act section 81 Transfer of property to be void in certain cases

CGST Act Section 82 Tax to be first charge on property

CGST Act section 83 Provisional attachment to protect revenue in certain cases

CGST Act Section 84 Continuation and validation of certain recovery proceedings

CGST Act Section 85 Liability in case of transfer of business

CGST Act section 86 Liability of agent and principal

CGST Act Section 87 Liability in case of amalgamation or merger of companies

CGST Act section 88 Liability in case of company in liquidation

CGST Act Section 89 Liability of directors of private company

CGST Act Section 90 Liability of partners of firm to pay tax

CGST Act section 91 Liability of guardians, trustees

CGST Act Section 92 Liability of Court of Wards

CGST Act section 93 Liability to pay tax, interest or penalty in certain cases

CGST Act Section 94 Liability in other cases

CGST Act section 95 Definitions

CGST Act section 96 Authority for advance ruling

CGST Act Section 97 Application for advance ruling

CGST Act Section 98 Procedure on receipt of application

CGST Act section 99 Appellate Authority for Advance Ruling