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

Actual User condition: advance authorisation imports must be used in manufacture and supply of taxable goods; CA certificate required.
Notification No.1/2019 CGST requires a Chartered Accountant or jurisdictional authority certificate and omits "on pre import basis," reinforcing the Actual User condition for Advance Authorisation imports: such inputs remain non transferable, must be used by the authorisation holder (or supporting manufacturer) in manufacture, and - where ITC/CENVAT interplay exists - imports after completion of export obligation must be used only in manufacture and supply of taxable goods with the certificate submitted to the jurisdictional authority when seeking Export Obligation Discharge.