Advance Authorization Scheme: Duty-Free Imports for Exporters, IGST Exemption, and GST Refunds for Deemed Exports

The Advance Authorization Scheme allows duty-free import of inputs for export products, based on Standard Input-Output Norms or self-declared norms. It applies to both physical and deemed exports, requiring the fulfillment of export obligations. The scheme mandates a minimum value addition, with specific conditions for different sectors like gems and jewellery. Special provisions exist for apparel exports, allowing duty drawback claims. Advance Authorizations are issued for annual requirements, but self-declared norms are not allowed. Imports under this scheme are exempt from IGST and Compensation Cess, and domestic supplies to authorization holders are treated as deemed exports, eligible for GST refunds.