Import under advance authorisation

[Arun Aggarwal]

sir

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

Arun

[Kishan Barai]

It is the choice of the domestic supplier to use either of them. If the duty paid inputs exist in his inventory, then he may use ARO and apply for refund. Otherwise, he has the option to import inputs without paying any duty.

[Arun Aggarwal]

sir,

can an exporter imports the raw material duty free under advance authorisation and export the same after charging Igst and claim refund , in a way utilises his input?

Arun

AI Summary

Advance authorisation: supplier may choose duty paid with refund or duty free import when exporting after charging IGST. Exporting after charging IGST when inputs are acquired under Advance Authorisation depends on the supplier's chosen route: if duty paid inputs are in inventory the supplier may use them and apply for refund; alternatively, the supplier may import inputs duty free under Advance Authorisation and use them for export. The correspondence asks whether an exporter can import raw material duty free, export after charging IGST, and claim refund; the replies indicate the two available options (duty paid with refund or duty free import) without asserting a bar on export after charging IGST.