Import Under Concessional rate of duty & same export under advance license sheme

[Keyur Goswami]

Respected sir,

We are importing raw material under concessional rate of duty and also under advance license for manufacturing of our cable product

Here my query is in case of export can we avail benefits of advance license even if raw material consumed is of goods imported under concessional rate of duty.

regards - Keyur Goswami

AI Summary

Non intermingling of concessional imports and advance authorization: cannot use one scheme to claim the other's export or GST benefits.
Import concessions and Advance Authorization benefits are mutually exclusive: inputs imported under concessional duty and inputs obtained under Advance Authorization carry separate conditionalities and must not be intermingled. Inputs under AA exempted from IGST do not permit domestic supply of finished goods at a reduced GST rate on that basis; absent IGST payment on AA inputs, supplying or exporting finished goods with IGST payment to seek refund is not permissible.