https://www.taxtmi.com/manuals?id=2242 Advance Authorization Scheme permits duty free import of inputs physically incorporated in export products and certain consumables under prescribed norms; authorisations cover physical and deemed exports, require fulfilment of an export obligation, and are non transferable. They carry value addition thresholds and sectoral variants, require bonds with bank guarantees (subject to conditional exemptions), have prescribed validity and revalidation rules, and-subject to pre import conditions-are exempt from IGST for physical exports while domestic supplies to holders are treated as deemed exports eligible for GST refund. en-us Sun, 05 Mar 2023 13:19:00 +0530 Tue, 07 Mar 2023 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2242 Advance Authorization Scheme permits duty free import of inputs physically incorporated in export products and certain consumables under prescribed norms; authorisations cover physical and deemed exports, require fulfilment of an export obligation, and are non transferable. They carry value addition thresholds and sectoral variants, require bonds with bank guarantees (subject to conditional exemptions), have prescribed validity and revalidation rules, and-subject to pre import conditions-are exempt from IGST for physical exports while domestic supplies to holders are treated as deemed exports eligible for GST refund. Manuals Customs Sun, 05 Mar 2023 13:19:00 +0530 https://www.taxtmi.com/manuals?id=2242