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IGCR Regarding Customs Notification No: 050/2017

Mathi

Regarding Customs Notification No: 050/2017- S.No: 535 (Sub SNo'b') condition No:9, shall we avail for IGCR Scheme and we need to supply to with in india only not Exports. Our supply will be used for make in india concepts by producing by our customer plant which will supply to Defence-Army from our customer.

For local supply shall we avail for IGCR and file the returns accordingly?

Kindly advice

IGCR scheme eligibility for domestic supplies into Make in India defence manufacturing, and corresponding return filing obligations. Whether the IGCR scheme under Customs Notification No. 050/2017 applies to domestic supplies where the purchaser will manufacture goods under Make in India and supply to defence, with reliance on condition No.9 of S.No.535 (sub SNo 'b'), and whether the supplier may avail IGCR and file the necessary returns for local (non-export) supply. (AI Summary)
Customs - Exim - SEZ
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