Who will issue ct3 certificate

[SARAVANAN RENGACHARY]

In normal scenario, when a EOU wants to procure raw material from DTA, CT3 certificate will be issued by EOU unit to DTA unit.  Based on CT3, DTA unit can depatch the goods without duty under the cover of ARE3.

Suppose, When an EOU directs the DTA unit to ship to goods to another EOU under billing to First EOU, who should issue CT3 certificate.  Payment for supplies made by DTA will be paid by first EOU.

 

Please reply.

 

[RadheyShyam Mangal]

The CT-3 is always required to be issued by the goods receiving Unit.

AI Summary

CT-3 certificate: issuing responsibility rests with the goods receiving unit, not the billing unit, for duty-free dispatch. CT-3 issuance follows the identity of the goods receiver: in standard DTA-to-EOU supplies the EOU issues CT-3 to enable duty-free dispatch, and where a DTA ships to another EOU under billing to a first EOU, the CT-3 must be issued by the actual goods receiving unit at the destination, tying the certificate to physical receipt rather than invoicing.