advance authorisation

[Arun Aggarwal]

Sir

I have two units in different states with the same name and the consitution with the same IEC code.

Can I make imports under advance authorisation in one unit and export from the other unit after charging GST on the transfer ?

Arun

AI Summary

Can imported goods under advance authorization be transferred between units for export with GST? Key conditions apply. An individual inquired whether they could import goods under an advance authorization in one unit and export from another unit while charging GST on the transfer, given both units have the same name and IEC code. A respondent clarified that if input tax credit has been availed for the exported goods, the imported goods under advance authorization must be used in manufacturing dutiable goods. The authorization holder must provide a certificate from either the jurisdictional Customs Authority or a Chartered Accountant when applying for the Export Obligation Discharge Certificate.