Exporters approach various courts over restrictions under GST regime

Earlier, imports under advance authorisation were subjected to IGST

Exporters have approached various courts over restrictions imposed for availing advance authorisation licences under the goods and services tax (GST) regime. The change in condition has led to directorate of revenue intelligence (DRI) issuing notices to exporters.

One such case on a petition filed by an exporter came up for hearing in the Delhi High Court, which issued notices to the Central Board of Indirect Taxes and Customs (CBIC) and the Directorate General of Foreign Trade and posted the matter for hearing in January.

The gist of the case is that the CBIC had inserted a clause of “pre-import” for exempting imports