Import under advance authorisation

[Arun Aggarwal]

sir

Is Exporter Debarred From Exporting Goods With Payment Of IGST if taken on Advance authorisation

Arun

AI Summary

Can exporters use advance authorisation to import duty-free raw materials, export with IGST, and claim refunds? A discussion revolves around the implications of using advance authorisation for imports under the Goods and Services Tax (GST) framework. An individual inquires if an exporter is restricted from exporting goods with Integrated GST (IGST) payment when using advance authorisation. A respondent clarifies that domestic suppliers have the option to use Advance Release Orders (ARO) for refund if duty-paid inputs are available, or import inputs duty-free. The inquirer further questions whether an exporter can import raw materials duty-free, export them with IGST, and claim a refund, thus utilizing their input.