Bank guarantee exemption under advance authorisation schemes expanded for GST-registered manufacturers/service providers meeting export or GST thresholds. Manufacturer exporters and service providers registered under GST who meet the specified export turnover threshold in the preceding financial year qualify for Bank Guarantee exemption under category (d), and those who have paid GST meeting the specified threshold qualify under category (e). The prior requirement for certification by jurisdictional Central Excise is discontinued; members of Export Promotion Councils may produce council certificates, while non-members may submit certificates authenticated by a practicing Chartered Accountant registered with the GST department, including the CA's GSTIN and registration details.
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Provisions expressly mentioned in the judgment/order text.
Bank guarantee exemption under advance authorisation schemes expanded for GST-registered manufacturers/service providers meeting export or GST thresholds.
Manufacturer exporters and service providers registered under GST who meet the specified export turnover threshold in the preceding financial year qualify for Bank Guarantee exemption under category (d), and those who have paid GST meeting the specified threshold qualify under category (e). The prior requirement for certification by jurisdictional Central Excise is discontinued; members of Export Promotion Councils may produce council certificates, while non-members may submit certificates authenticated by a practicing Chartered Accountant registered with the GST department, including the CA's GSTIN and registration details.
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