Advance Authorization Scheme allows duty free imports for export production, subject to value addition, export obligation and non transferability. Advance Authorization Scheme permits duty free import of inputs physically incorporated in export products and certain consumables under prescribed norms; authorisations cover physical and deemed exports, require fulfilment of an export obligation, and are non transferable. They carry value addition thresholds and sectoral variants, require bonds with bank guarantees (subject to conditional exemptions), have prescribed validity and revalidation rules, and-subject to pre import conditions-are exempt from IGST for physical exports while domestic supplies to holders are treated as deemed exports eligible for GST refund.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Advance Authorization Scheme allows duty free imports for export production, subject to value addition, export obligation and non transferability.
Advance Authorization Scheme permits duty free import of inputs physically incorporated in export products and certain consumables under prescribed norms; authorisations cover physical and deemed exports, require fulfilment of an export obligation, and are non transferable. They carry value addition thresholds and sectoral variants, require bonds with bank guarantees (subject to conditional exemptions), have prescribed validity and revalidation rules, and-subject to pre import conditions-are exempt from IGST for physical exports while domestic supplies to holders are treated as deemed exports eligible for GST refund.
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