https://www.taxtmi.com/forum/issue?id=120554 Advance Authorisation permits supplies to SEZ units as physical exports and is treated as zero rated supply, not deemed export. If the authorisation lacks a pre import condition, inputs may be imported subsequently, subject to the Actual User condition that imported materials be used by the licence holder and remain non transferable. Duty relief covers customs duties including integrated tax and compensation cess, and after export obligation completion the holder may dispose of products made from duty free inputs in accordance with policy conditions. en-us Wed, 15 Oct 2025 19:05:59 +0530 Fri, 17 Oct 2025 08:06:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120554 Advance Authorisation permits supplies to SEZ units as physical exports and is treated as zero rated supply, not deemed export. If the authorisation lacks a pre import condition, inputs may be imported subsequently, subject to the Actual User condition that imported materials be used by the licence holder and remain non transferable. Duty relief covers customs duties including integrated tax and compensation cess, and after export obligation completion the holder may dispose of products made from duty free inputs in accordance with policy conditions. Discussion-Forum Customs Wed, 15 Oct 2025 19:05:59 +0530 https://www.taxtmi.com/forum/issue?id=120554