https://www.taxtmi.com/circulars?id=61983 GAICT permits conditional re export of imported SCOMET items/software/technology by Indian subsidiaries to foreign parents or their subsidiaries without pre export authorisation, subject to: a valid foreign license exception equivalent to the SCOMET classification, a governing Master Service Agreement ensuring no change in functionality/classification, declaration of end use, certified or adopted Internal Compliance Programme, consent to inspections, and assessment by an Inter Ministerial Working Group on documentary proof; applicants must file online with prescribed ANF forms and comply with post shipment quarterly reporting and five year record retention. en-us Wed, 24 Jul 2019 00:00:00 +0530 Thu, 25 Jul 2019 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61983 GAICT permits conditional re export of imported SCOMET items/software/technology by Indian subsidiaries to foreign parents or their subsidiaries without pre export authorisation, subject to: a valid foreign license exception equivalent to the SCOMET classification, a governing Master Service Agreement ensuring no change in functionality/classification, declaration of end use, certified or adopted Internal Compliance Programme, consent to inspections, and assessment by an Inter Ministerial Working Group on documentary proof; applicants must file online with prescribed ANF forms and comply with post shipment quarterly reporting and five year record retention. Circulars DGFT Wed, 24 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61983