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of <h1>Directorate: Do not withhold EODC for Advance Authorisations affected by erstwhile Rule 96(10) CGST Rules</h1> The Directorate clarifies that Export Obligation Discharge Certificates (EODC) should not be withheld for Advance Authorisations affected by the erstwhile Rule 96(10) of the CGST Rules for imports between 13 Oct 2017 and 9 Jan 2019, provided other requirements are met, where (i) IGST was paid in cash at import clearance, (ii) the applicant did not avail exemptions from IGST, Compensation Cess or other levies (except Basic Customs Duty), or (iii) the applicant complied with the pre-import and procedural conditions. The clarification follows prior policy changes and a Supreme Court direction permitting refunds or ITC where admissible.
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