Customs · 27 Aug 2026
Raw sugar imported under Advance Authorisation and moved to TRQ: IGST to be paid on a reassessed Bill of Entry, interest waived
Circular 37/2026-Customs lays down how an Advance Authorisation holder pays the earlier-exempted IGST at the port of import after the one-time conversion to the Tariff Rate Quota scheme, so that input tax credit can flow to GSTN.
Clarified