https://www.taxtmi.com/circulars?id=65656 Substituted Paragraph 2.79F establishes GAICT for intra company transfers of SCOMET Category 8 items/software/technology to listed countries without pre export licence where conditions are met: intra company relationship, Master Service Agreement, approved/adopted ICP, end use declaration, on site inspection consent, exclusion of UNSC sanctioned destinations and adverse exporters. Applications via SCOMET portal with ANF 20(b) are assessed by IMWG; post shipment quarterly reporting with ANF 20(c) and EUC is mandatory; records retained five years; authorisations valid for three years and are subject to suspension or revocation for non compliance. en-us Mon, 13 Jun 2022 00:00:00 +0530 Wed, 11 Feb 2026 15:59:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65656 Substituted Paragraph 2.79F establishes GAICT for intra company transfers of SCOMET Category 8 items/software/technology to listed countries without pre export licence where conditions are met: intra company relationship, Master Service Agreement, approved/adopted ICP, end use declaration, on site inspection consent, exclusion of UNSC sanctioned destinations and adverse exporters. Applications via SCOMET portal with ANF 20(b) are assessed by IMWG; post shipment quarterly reporting with ANF 20(c) and EUC is mandatory; records retained five years; authorisations valid for three years and are subject to suspension or revocation for non compliance. Circulars DGFT Mon, 13 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65656