Author: nandjsingh

Bond/LUT: Documentation and Procedure to furnish for export without payment of IGST

Central Board of Excise and Customs (CBEC), Department of Revenue, Ministry of Finance, Government of India has issued a Circular No. 26/2017-Customs dated 01-Jul-2017 read with Circular No. 2/2/2017-GST dated 04-Jul-2017 clarifying that as per Rule 96A of the Central Goods and Services Tax Rules, 2017, any registered person/exporter availing the option to supply goods […]

GST: Freight on Import of Goods into India

Post-implementation of GST in India there were so many concerns of exporters/importers related to export & import process and procedures which have been addressed and clarified by several Government Notifications/Circulars. The author of this blog has been approached by the EX-IM community requesting the explanation of GST applicability on freight on Export & import of […]