Duty exemptions available for EPCG scheme under GST regime


 Can we get import duty exemption on EPCG scheme under GST regime?


Duty exemptions available for EPCG scheme under GST regimeThis information helps to know about EPCG scheme under GST regime.


Here let us discuss about import duty exemption on EPCG scheme under GST regime.


Can an importer import goods or services under EPCG scheme without paying import duty? Does importer need to pay IGST on his imports under EPCG scheme?


What are the advantages available on imports under EPCG scheme on implementation of GST?Does all benefit exist on implementation of GST under EPCG? Are there any changes in exemption of paying safeguard duty, antidumping duty etc., if an importer imports under EPCG scheme?


Under GST regime, EPCG holders would continue to get the exemption from payment of the Basic Customs Duty, Safeguard Duty, Transitional Product Specific Safeguard Duty, and Antidumping Duty. And for items specified in Fourth Schedule to Central Excise Act 1944 (specified petroleum products, tobacco etc.) exemption from Additional C Duty leviable under Sections 3(1), 3(3) and 3(5) of the Customs Tariff Act, 1975 will also be available.


The EPCG holder has to pay IGST at the time of imports and take input Tax Credit (ITC) on the duty paid. He cannot claim refund of any unutilized input tax credit after the exports.



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