TaxTMI 
TaxTMI 
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?
Can we use chapter 98 for export of goods?
03 Nov 2022 
2 Replies 
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Provisional assessment permits provisional tax payment pending officer order; exportability of laboratory chemicals remains subject to other laws.
Provisional assessment under Chapter 98 allows payment of tax on a provisional basis when value cannot be determined; the supplier must give written reasons and secure an order from the Proper Officer. Goods not listed in the export policy schedule are freely exportable, so laboratory chemicals under the relevant tariff classification are in principle freely exportable, subject to any other applicable laws or restrictions. (AI Summary)
Provisional assessment under Chapter 98 allows payment of tax on a provisional basis when value cannot be determined; the supplier must give written reasons and secure an order from the Proper Officer. Goods not listed in the export policy schedule are freely exportable, so laboratory chemicals under the relevant tariff classification are in principle freely exportable, subject to any other applicable laws or restrictions. (AI Summary)