Global Authorisation for Intra Company Transfers permits conditional re export of specified SCOMET items subject to compliance and reporting. GAICT permits conditional re export of imported SCOMET items/software/technology by Indian subsidiaries to foreign parents or their subsidiaries without pre export authorisation, subject to: a valid foreign license exception equivalent to the SCOMET classification, a governing Master Service Agreement ensuring no change in functionality/classification, declaration of end use, certified or adopted Internal Compliance Programme, consent to inspections, and assessment by an Inter Ministerial Working Group on documentary proof; applicants must file online with prescribed ANF forms and comply with post shipment quarterly reporting and five year record retention.