https://www.taxtmi.com/forum/issue?id=117556 Advance Authorization imposes an actual user condition requiring imported inputs to be used in manufacture. Finished goods made from such inputs may be cleared to DTA on payment of applicable domestic tax-CGST and SGST for intra state supplies-rather than treating the import as subject to IGST; Basic Customs Duty must be reversed where applicable. en-us Fri, 08 Oct 2021 10:40:05 +0530 Thu, 23 Jan 2025 15:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117556 Advance Authorization imposes an actual user condition requiring imported inputs to be used in manufacture. Finished goods made from such inputs may be cleared to DTA on payment of applicable domestic tax-CGST and SGST for intra state supplies-rather than treating the import as subject to IGST; Basic Customs Duty must be reversed where applicable. Discussion-Forum GST Fri, 08 Oct 2021 10:40:05 +0530 https://www.taxtmi.com/forum/issue?id=117556