CUSTOMS
CBIC has clarified that when raw sugar imported under Advance Authorisation(AA) is converted to Tariff Rate Quota (TRQ), the importer has to pay IGST through the Customs system. Interest will be waived, and the importer can claim eligible ITC as per GST rules.
(Circular No. 37/2026-Custom | Dated: 27 .08.2026)
