Applicability of GST on indigenous purchase of raw materials under Advance Authorisation scheme.

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....pplicability of GST on indigenous purchase of raw materials under Advance Authorisation scheme.<br> Query (Issue) Started By: - Keval Shah Dated:- 15-7-2020 Last Reply Date:- 20-1-2021 Customs - Exim ....

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....- SEZ<br>Got 1 Reply<br>Customs<br>Is the payment of GST exempted if there is a supply in which raw materials are procured indigenously under Advance Authorisation Scheme for making export products? I....

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....f yes, what is the method? Through Invalidation or Advance release order (ARO)? How does the transaction & it&#39;s working takes place with respect to the GST and Foreign Trade laws? Reply By Shilp....

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....i Jain: The Reply: Idigenous procurement of materials would not be exempt from GST under AA, Though the supplier can pay the GST and claim refund and the AA holder need not pay tax. Even if the AA ho....

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....lder is required to pay tax, such person can apply for refund. Refer notification 48 & 47/2017-CT R<br> Discussion Forum - Knowledge Sharing ....