advance authorisation

[Arun Aggarwal]

Sir

A unit/firm can have multiple GST nos in the country as at different places but have only one IEC code.

I want to know if any import is made GST exempted under advance authorisation does the GST no has to be same at the time of exports or other GST no but with same IEC code can be used. Means taking the delivery in Delhi Unit and exporting from the Mumbai unit.

Arun

[YAGAY and SUN]

On advance authorisation the name of the both units should be mentioned.

[Arun Aggarwal]

Thanks

AI Summary

Advance authorisation names requirement: list both units to permit inter unit use of import GST exemption under one IEC.
The operative requirement for using an advance authorisation when one unit receives imported goods and another unit exports under the same IEC is that the advance authorisation must explicitly state the names of both units involved.