Advance Authorization scheme allows duty free import of export inputs subject to value addition and export obligation compliance. Advance Authorisations permit duty free import of inputs for export production under SION or permitted self declared norms, require fulfilment of a specified export obligation, and are non transferable. The scheme prescribes sectoral value addition thresholds, limits drawback eligibility except in defined special authorisations, allows annual and variant authorisations with restrictions, imposes bond and bank guarantee requirements subject to conditional exemptions, sets import validity and EO periods with revalidation rules, exempts AA imports from IGST for physical exports, and treats domestic supplies to AA holders 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 import of export inputs subject to value addition and export obligation compliance.
Advance Authorisations permit duty free import of inputs for export production under SION or permitted self declared norms, require fulfilment of a specified export obligation, and are non transferable. The scheme prescribes sectoral value addition thresholds, limits drawback eligibility except in defined special authorisations, allows annual and variant authorisations with restrictions, imposes bond and bank guarantee requirements subject to conditional exemptions, sets import validity and EO periods with revalidation rules, exempts AA imports from IGST for physical exports, and treats domestic supplies to AA holders as deemed exports eligible for GST refund.
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