Indirect Tax Newsletter – June 2023

In the month of June 2023, several key changes to the administration of indirect tax laws through Notifications, Circulars etc. have been announced as follows:

• Procedure for payment of IGST and claim of refund in cases involving violation of pre-import condition under Advance Authorization scheme
• Introduction of General Authorization for Export of Drones (GAED) to export certain UAVs falling under Category 5B of SCOMET list
• Simplified procedure for e-commerce export of jewellery when an exporter does not wish to re-import
• Requirement of additional qualifiers to be submitted along with the import-export declarations for certain products w.e.f. 1^st July 2023

Additionally, several judgments / rulings in matters related to taxability of foreign expats on secondment, refund of amount recovered without issuance of SCN, limitation period for tax refund as per General Clauses Act, etc. have been discussed.

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