GST on Duty Credit Scrips issued under RoSCTL scheme

In re BVN Traders (GST AAR Uttar Pradesh)

The main issue revolved around understanding if the Duty Credit Scrips issued under the RoSCTL scheme were taxable or exempt under GST schedule I, Sl. No.-122A HSN code 4907. To decide this, the notifications and amendments concerning the Duty Credit Scrips and RoSCTL were thoroughly scrutinized.

Upon examining the legal provisions and notifications in light of the RoSCTL scheme, the conclusion drawn was that Duty Credit Scrips issued under

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