Circular No. 37/2026- Customs dated 27.08.2026

Central Board of Indirect Taxes and Customs (CBIC) issued Circular no. 37/2026-Customs dated 27.08.2026 regarding Modalities for payment of exempted GST at the time of import of Raw Sugar actually imported under Advance Authorisation (AA) Scheme to be converted into Tariff Rate Quota (TRQ) Scheme.

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