TaxTMI 
TaxTMI 
sir
Is Exporter Debarred From Exporting Goods With Payment Of IGST if taken on Advance authorisation
Arun
Import under advance authorisation
13 Oct 2018 
2 Replies 
1212 Views Asked by
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. (AI Summary)
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. (AI Summary)