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Are Goods Brought In On Lease Basis From FTWZ To DTA Exempt From Levy Of IGST? – CAAR Rules In Favour
Goods imported into and exported from India are subject to levy of customs duty under the Customs Act, 1962. In addition to that, Integrated Goods and Services Tax (‘IGST') is leviable as an additional duty...
Lakshmikumaran & Sridharan