https://www.taxtmi.com/circulars?id=68190 The amendment creates a General Authorization for Export after Repair (GAER) allowing re export of imported SCOMET items repaired in India to related entities and authorized repair supply chain actors abroad on the basis of a one time registration and authorization, conditioned on documentary proof of import and repair obligation, no alteration or value addition, specified recipient sameness, exclusion of sanctioned or high risk destinations, mandatory quarterly post shipment reporting, ICP/AEO compliance where applicable, and DGFT's reservation to suspend, revoke or deny authorizations for proliferation or national security concerns. en-us Mon, 10 Mar 2025 00:00:00 +0530 Tue, 11 Mar 2025 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68190 The amendment creates a General Authorization for Export after Repair (GAER) allowing re export of imported SCOMET items repaired in India to related entities and authorized repair supply chain actors abroad on the basis of a one time registration and authorization, conditioned on documentary proof of import and repair obligation, no alteration or value addition, specified recipient sameness, exclusion of sanctioned or high risk destinations, mandatory quarterly post shipment reporting, ICP/AEO compliance where applicable, and DGFT's reservation to suspend, revoke or deny authorizations for proliferation or national security concerns. Circulars DGFT Mon, 10 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68190