 "GST")
The Delhi High Court has issued notices to exporters in cases related to non-payment of integrated goods and services tax (IGST) on imports under an export incentive scheme.
The cases relate to the review petition filed by revenue authorities regarding imposition of IGST on imports of goods under the advance authorisation scheme, which allows exporters to import goods that go into exports without payment of duties.
Under the GST regime, the exemption was not clearly mentioned till October 13, 2017. During the period, exporters were not allowed to clear their goods unless they pay IGST.
Miffed at this, exporters moved the Delhi High
