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Informative

GST Applicable on Imported Goods Sold under HSS and later used in EPC Contract, Even If IGST Paid at Import: AAR

Update / Judgement Date

20 Feb 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

GSTOther Legal Matters

The AAR (Appellate Authority for Advance Ruling) ruled that GST is applicable on imported goods sold under High Sea Sales (HSS) and later used in an EPC (Engineering, Procurement, and Construction) contract, even if IGST was paid at import. This clarifies the GST implications of such transactions.