Can we use chapter 98 for export of goods?

[Kaustubh Karandikar]

Under GST as well as Customs Tariff, Heading 9802 00 00 is for Laboratory chemicals. This can be used only for project imports / imports or the Laboratory Chemicals can be exported also under this head?

AI Summary

Exploring Chapter 98's Role in Exporting Goods: Are Laboratory Chemicals Freely Exportable Under Customs Tariff Heading 9802? A discussion on the applicability of Chapter 98 for exporting goods under the GST and Customs Tariff was initiated. One participant clarified that Chapter 98 under CGST Rules pertains to provisional assessments when the value of goods or services is indeterminable, requiring a written explanation and approval from the Proper Officer. Another participant noted that all goods not listed in the export licensing schedule are freely exportable, subject to existing laws, suggesting that goods under Customs Tariff Heading 9802 are also freely exportable. The discussion aimed to clarify the exportability of laboratory chemicals under this heading.