Advance Authorisation

[Kumar Kedia]

Hi Sir,

I have a query regarding why if imports are made after completing the export obligation then those imports shall be used only in manufacture and supply of taxable goods. What is the intention of government in making such change in Notification 1/2019- CGST?

Thanks

AI Summary

Advance Authorisation Scheme: Notification 1/2019-CGST Requires CA Certificate for Imports Used in Taxable Manufacturing A discussion on the Advance Authorisation scheme under GST, initiated by a participant, centers on the changes introduced by Notification 1/2019-CGST. The notification mandates that imports made after fulfilling export obligations must be used in manufacturing taxable goods, requiring a certificate from a Chartered Accountant. The government aims to protect the Indian market from imported goods by ensuring that imported materials are used for taxable production, promoting indigenous products. Participants clarify that the 'Actual User' condition restricts the transfer of imported materials even after export obligations are met, emphasizing the importance of using these materials in taxable goods only.