Only basic customs duty will be exempted on imports made under EPCG Authorization. The EPCG holder will have to pay IGST on import of capital goods and take Input Tax Credit.
(FAQ 9: TRANSITION OF EXPORT PROMOTION SCHEME ON IMPLEMENTATION OF GST)
ॐ असतो मा सद्गमय
Only basic customs duty will be exempted on imports made under EPCG Authorization. The EPCG holder will have to pay IGST on import of capital goods and take Input Tax Credit.
(FAQ 9: TRANSITION OF EXPORT PROMOTION SCHEME ON IMPLEMENTATION OF GST)