About the Authors I-5
Preface to Fifth Edition I-7
Chapter-heads I-11
List of Cases I-17
INCOMES OTHER THAN BUSINESS INCOME, WITHHOLDING OBLIGATIONS AND FOREIGN TAX CREDIT
& EXPORT UNDER IGST ACT
CUSTOMS EXEMPTIONS AND EXPORT PROMOTION SCHEMES UNDER FTP
EXPORT AND IMPORT UNDER FOREIGN EXCHANGE MANAGEMENT ACT & REGULATIONS
SUBJECT
DISPUTE RESOLUTION
CHAPTER
IMPORT & EXPORT UNDER IGST ACT
5.1 STATUTORY FRAMEWORK
Interface with Customs Tariff Act
IGST is not a duty of customs
Interglobe Aviation Ltd. CC, New Delhi
Ltd. Union of India
Aban Loyd Chiles Offshore Ltd. Union of India -
Relevance of place of supply in GST
Location of importer and place of delivery different a
Agrochem Industries
IGST not payable when goods sold but not imported
Bearings India Pvt. Ltd In re -
Supply by duty free shops In re
Shipstores Pvt. Ltd In re
Company Pvt. Ltd In re
