Gujarat HC denies Integrated GST rebate to advance authorisation license holders

Holders of advance authorisation licenses were entitled to import raw materials without payment of integrated GST and rebate of IGST. The government changed the rules in September 2018 – retrospectively from July, 2017 - prohibiting the entitlement if benefits of advance authorisation or deemed exports have been availed while importing raw materials.

from Economy-News-Economic Times https://ift.tt/31Nm47I