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    <title>Breaking of Non Transferable scrip (SFIS) into smaller denominations</title>
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    <description>Breaking high denomination non transferable scrips into smaller denominations is permissible, provided the eligibility, entitlement, transferability, usage and other conditions prevailing at the time of export or service provision govern the scrips; splitting should observe port specific procedures and compliance requirements.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=114069</link>
      <description>Breaking high denomination non transferable scrips into smaller denominations is permissible, provided the eligibility, entitlement, transferability, usage and other conditions prevailing at the time of export or service provision govern the scrips; splitting should observe port specific procedures and compliance requirements.</description>
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