https://www.taxtmi.com/circulars?id=67974 The amendment to para 5.10(c) of the HBP 2015-20 is prospective: it applies to third-party exports made against EPCG authorisations issued on or after 05.12.2017, while prior exports remain under the earlier policy. Exports up to 04.12.2017 may count the full realised shipping bill value toward EPCG obligations (subject to single counting and Average Export Obligation rules); exports from 05.12.2017 onward count only the actual payment realised through the normal banking channel into the authorisation holder's account. en-us Fri, 13 Dec 2024 00:00:00 +0530 Fri, 13 Dec 2024 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67974 The amendment to para 5.10(c) of the HBP 2015-20 is prospective: it applies to third-party exports made against EPCG authorisations issued on or after 05.12.2017, while prior exports remain under the earlier policy. Exports up to 04.12.2017 may count the full realised shipping bill value toward EPCG obligations (subject to single counting and Average Export Obligation rules); exports from 05.12.2017 onward count only the actual payment realised through the normal banking channel into the authorisation holder's account. Circulars DGFT Fri, 13 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67974