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

Advance authorisation conditions require post-export use in manufacture of dutiable goods and certificate for obligation discharge
Where input tax credit has been availed on inputs for exported goods, imports under an advance authorisation must, after completion of the export obligation, be utilised only in the manufacture of dutiable goods either within the same factory or by a supporting manufacturer; the authorisation holder must produce a certificate from the jurisdictional customs authority or a chartered accountant when applying for the Export Obligation Discharge Certificate to the regional authority.