Recognition of service exporters: hotels and travel providers may elect gross forex or NFE basis for certification and SIL claims. Hotels, travel agents, tour operators and tourist transport operators may apply for recognition as Export/Trading Houses using Appendix-19B and elect an irrevocable option to receive certification on either gross foreign exchange earnings or NFE basis; this option must be endorsed on the certificate. Recognised entities claim Special Import Licence benefits by filing Appendix-20G semiannually for specified earning periods, within prescribed post-period filing windows. Applications and SIL claims require certification by a Chartered Accountant/Cost and Works Accountant/Company Secretary and specified documentary enclosures.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Recognition of service exporters: hotels and travel providers may elect gross forex or NFE basis for certification and SIL claims.
Hotels, travel agents, tour operators and tourist transport operators may apply for recognition as Export/Trading Houses using Appendix-19B and elect an irrevocable option to receive certification on either gross foreign exchange earnings or NFE basis; this option must be endorsed on the certificate. Recognised entities claim Special Import Licence benefits by filing Appendix-20G semiannually for specified earning periods, within prescribed post-period filing windows. Applications and SIL claims require certification by a Chartered Accountant/Cost and Works Accountant/Company Secretary and specified documentary enclosures.
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