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    <title>GST and Licence/Authorisation/Invalidation issued by DGFT.</title>
    <link>https://www.taxtmi.com/forum/issue?id=110753</link>
    <description>Whether Advance Authorisation and EPCG licences will continue to permit duty free import of raw materials and capital goods after GST enactment, and whether domestic procurement under invalidated licences will remain tax exempt, is uncertain pending GST legislation and rules. Contributors expect export promotion benefits largely to continue, note customs administration remains distinct from GST, and warn that GST&#039;s seamless credit model and IGST on interstate transfers may change practical tax treatment; stakeholders have raised concerns but no definitive legal guidance is yet provided.</description>
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      <description>Whether Advance Authorisation and EPCG licences will continue to permit duty free import of raw materials and capital goods after GST enactment, and whether domestic procurement under invalidated licences will remain tax exempt, is uncertain pending GST legislation and rules. Contributors expect export promotion benefits largely to continue, note customs administration remains distinct from GST, and warn that GST&#039;s seamless credit model and IGST on interstate transfers may change practical tax treatment; stakeholders have raised concerns but no definitive legal guidance is yet provided.</description>
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