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Procurement of indigenous goods under CT-3 procedure

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Full Text of the Document

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.... were required to be brought directly from the manufacturer/ warehouse into the unit's premises under A.R.E.-3 procedure. To avoid separate permission every time, the EOUs were issued pre-authenticated CT-3 in booklet form and against such pre-authenticated CT-3. Now, supplies to EOUs by a registered person have been made to be treated as deemed export supplies under Section 147 of CGST Act fo....