Bombay HC to examine IGST levy on imports under Customs & IGST Act

Jun 24,2019

Bombay HC issues notice in writ petition challenging levy of IGST on import of goods under provisions of Section 3(7) of Customs Tariff Act, 1975 (CTA) and Section 5 & 7(2) of IGST Act, 2017; Petitioner has contended that in the absence of charging provision under Customs Act, 1962 or under CTA specifically referring to a charge of duty of customs, the charge for levying IGST would fail; Further, Petitioner have argued that IGST exemption on Capit...

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