https://www.taxtmi.com/manuals?id=2244 Zero-duty EPCG authorisations allow import of capital goods subject to an Export Obligation calculated on duties/taxes saved, to be fulfilled in prescribed block-wise periods with RA-managed extensions. Authorisations cover manufacturers, merchants, service providers and CSPs, require a bond with 100% bank guarantee (with limited exemptions), impose actual-user and non-transfer restrictions, permit third-party exports under conditions, require installation certification and declaration on shipping documents, and provide for EODC issuance; indigenous sourcing reduces the EO and post-GST IGST/cess exemption is optional for physical exports. 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=2244 Zero-duty EPCG authorisations allow import of capital goods subject to an Export Obligation calculated on duties/taxes saved, to be fulfilled in prescribed block-wise periods with RA-managed extensions. Authorisations cover manufacturers, merchants, service providers and CSPs, require a bond with 100% bank guarantee (with limited exemptions), impose actual-user and non-transfer restrictions, permit third-party exports under conditions, require installation certification and declaration on shipping documents, and provide for EODC issuance; indigenous sourcing reduces the EO and post-GST IGST/cess exemption is optional for physical exports. Manuals Customs Sun, 05 Mar 2023 13:19:00 +0530 https://www.taxtmi.com/manuals?id=2244