https://www.taxtmi.com/manuals?id=7372 Advance Authorisations permit duty free import of inputs for export production under SION or permitted self declared norms, require fulfilment of a specified export obligation, and are non transferable. The scheme prescribes sectoral value addition thresholds, limits drawback eligibility except in defined special authorisations, allows annual and variant authorisations with restrictions, imposes bond and bank guarantee requirements subject to conditional exemptions, sets import validity and EO periods with revalidation rules, exempts AA imports from IGST for physical exports, and treats domestic supplies to AA holders as deemed exports eligible for GST refund. en-us Thu, 20 Feb 2025 12:37:31 +0530 Thu, 20 Feb 2025 12:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7372 Advance Authorisations permit duty free import of inputs for export production under SION or permitted self declared norms, require fulfilment of a specified export obligation, and are non transferable. The scheme prescribes sectoral value addition thresholds, limits drawback eligibility except in defined special authorisations, allows annual and variant authorisations with restrictions, imposes bond and bank guarantee requirements subject to conditional exemptions, sets import validity and EO periods with revalidation rules, exempts AA imports from IGST for physical exports, and treats domestic supplies to AA holders as deemed exports eligible for GST refund. Manuals Customs Thu, 20 Feb 2025 12:37:31 +0530 https://www.taxtmi.com/manuals?id=7372