https://www.taxtmi.com/forum/issue?id=114967 Advance Authorisation permits duty free imports to meet export obligations and imports after exportation must be used for manufacture under the scheme; such imported inputs cannot be freely sold domestically except where finished goods are sold on payment of GST in compliance with scheme conditions, and exporters may pursue Input Tax Credit refund routes (e.g., exports under bond/LUT) while observing Handbook Procedure requirements. en-us Tue, 14 May 2019 20:53:27 +0530 Thu, 23 Jan 2025 15:55:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114967 Advance Authorisation permits duty free imports to meet export obligations and imports after exportation must be used for manufacture under the scheme; such imported inputs cannot be freely sold domestically except where finished goods are sold on payment of GST in compliance with scheme conditions, and exporters may pursue Input Tax Credit refund routes (e.g., exports under bond/LUT) while observing Handbook Procedure requirements. Discussion-Forum Customs Tue, 14 May 2019 20:53:27 +0530 https://www.taxtmi.com/forum/issue?id=114967