Supply of goods to Bhutan Royal Government without payment of excise duty

[yogesh gupta]

whether supply of goods to Bhutan Royal Government without payment of excise duty is possible or not when the payment is received in Indian Currency

[Surender Gupta]

You need to refer the notification no. 45/2001 - https://www.taxtmi.com/notifications?id=3506 - this notification prescribes specific conditions and situation in which export can be made to Nepal and Bhutan without payment of duty.

AI Summary

Duty-free export to Bhutan subject to notification conditions even if payment is in Indian currency. Eligibility for duty-free supply of goods to the Bhutan Royal Government depends on compliance with Notification No. 45/2001, which prescribes the specific conditions and situations under which exports to Nepal and Bhutan may be made without payment of excise duty; the notification governs entitlement regardless of payment in Indian currency.