Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar
Rule 44A of the CGST Rules
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A one-time rule for gold dore bars: the transitional CENVAT credit of additional customs duty had to be reversed to the extent of five-sixths when the gold was supplied.
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(1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1 st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1 st day of July, 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already been made, such debit shall be within one week from the date of commencement of these Rules.]
What changed, and when
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date not stated · Inserted
22/2017-CTdated
Inserted vide Notification No. 22/2017-CT dated. 17.08.2017
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Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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