Page 173 - COMBINED QUESTIONS AND ANSWERS - EDITION 2019 - PART II_Neat

between the date of import (Import General Manifest) and “Best Before” or “Date of expiry”
as the case may be are Balance shelf-life.
Q-668: The conditions on provisional NOCs for imported foods items by FSSAI
A-668: The imported food items having a shelf life of less than 7 days and the food which
require special storage conditions shall be issued Provisional NOC, without waiting for the
analysis report from the lab on the basis of an undertaking from the Importer as prescribed
by FSSAI.
Q-669: The order passed by the Review Officer, Food Safety and Standards Authority of India (FSSAI)
can be challenged before
(i) Ministry of Health & Family Welfare
(ii) Ministry of Commerce
(iii) Ministry of Finance
(iv) Chief Executive Officer, FSSAI whose decision will be final
A-669: Chief Executive Officer, FSSAI whose decision will be final

GST/IGST
Q-670: Tax invoice referred in
(i) Section 30 of the Central Goods and Service Tax Act, 2017
(ii) Section 31 of the Central Goods and Service Tax Act, 2017
(iii) Section 32 of the Central Goods and Service Tax Act, 2017

(iv) None of the above
A-670: ii - Section 31 of the Central Goods and Service Tax Act, 2017
Q-671: IGST is applicable on all imports into India and is levied on
(i) The Value of SKD imported goods
(ii) Any Customs duty chargeable on the imported goods

(iii) Value of imported goods and any Customs duty chargeable on the goods
(iv) None of the above
A-671: iii - Value of imported goods and any Customs duty chargeable on the goods
Q-672: In some cases the IGST Refund could not be disbursed due to
(a) IFSC not being accepted by PFMS
(b) Not registered at PFMS

Which one of the above statement is correct?
(i) a only
(ii) b only
(iii) both a and b
(iv) either a or b

A-672: iv - either a or b
Q-673: Will IGST be refunded for Capital Goods imported under EPCG scheme?
A-673: The EPCG holder also will have to pay IGST at the time of imports and take input Tax
Credit (ITC) on the duty paid and cannot claim refund of any unutilised input tax credit after
the exports.

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