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    <title>Clarification on Redemption of Advance Authorisations Impacted by Erstwhile Rule 96(10) of CGST Rules: A Long-Awaited Resolution</title>
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    <description>The DGFT Policy Circular No. 07/2025-26 permits redemption and issuance of Export Obligation Discharge Certificates for Advance Authorisations impacted by Rule 96(10) where: IGST was paid in cash at import; no IGST, Compensation Cess or similar exemption (other than BCD) was availed; or the pre-import condition and other procedural requirements were duly complied with, subject to verification of export obligations and compliance.</description>
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      <description>The DGFT Policy Circular No. 07/2025-26 permits redemption and issuance of Export Obligation Discharge Certificates for Advance Authorisations impacted by Rule 96(10) where: IGST was paid in cash at import; no IGST, Compensation Cess or similar exemption (other than BCD) was availed; or the pre-import condition and other procedural requirements were duly complied with, subject to verification of export obligations and compliance.</description>
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