Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Advance Authorization Scheme - supplies made to SEZ units - ...

Case Laws     Customs

September 10, 2019

Advance Authorization Scheme - supplies made to SEZ units - non-furnishing of bill of export - export obligation in respect of supplies made to SEZ can be established by the documents others than the bill of export, if the same is not available - DGFT directed to accept a hard copy of the Petitioner’s application for MEIS scrip, if filed by the Petitioner- HC

View Source

 


 

You may also like:

  1. The Policy Circular No. 04/2024 issued by the Directorate General of Foreign Trade provides relaxation in the requirement of submitting 'Bill of Export' as evidence of...

  2. Relaxation in provision of submission of 'Bill of Export' as an evidence of export obligation discharge for supplies made to SEZ units in case of Advance Authorisation - Circular

  3. Advance Authorisation Scheme - Request of the appellant for endorsing advance authorisation numbers on the free shipping bills and for issue of NOC for considering the...

  4. Rejection of application for waiver of submission of bill of export to evidence the supplies made to SEZ - absence of bill of export by itself will not lead to denial of...

  5. Rewards under the Merchandise Exports from India Scheme ('MEIS') - Seeking completion of process of sanctioning and grant of the reward - the petitioner had not...

  6. Condonation of procedural lapse of supplying goods to SEZ only under ARE-1 without Bills of Exports - advance authorization scheme - deemed exports - The onus cannot be...

  7. The Policy Circular No. 01/2024 issued by the Directorate General of Foreign Trade provides clarification on the discharge of export obligations of Advance Authorisation...

  8. Supplies to a Special Economic Zone (SEZ) unit - Filing of Bill of Exports is not a mere formality but serves as a valuable check for ensuring that the goods deemed to...

  9. Reversal of CENVAT credit - the definition of the term “export” under the SEZ Act shall prevail over the definition of term “export” under the Customs Act. Therefore,...

  10. Notified supplies, when the supply of goods shall be treated as deemed export under GST e.g. supplies against Advance Authorisation, to EOU, under EPCG scheme etc.

  11. Conversion of shipping bill from duty drawback scheme to Advance Authorization Scheme - export of white refined sugar / raw sugar - conversion of shipping bill from one...

  12. Refund of IGST on Export of Goods - Conditions were complied with post-export - Amendment of Bills of Entry for imported goods under the Advanced Authorisation Scheme...

  13. Classification of supply - zero-rated supply - reverse charge mechanism (RCM) - supply of renting of immovable property services provided by the SEZ Authority - By...

  14. Levy of GST - supply of goods or services to SEZ unit or SEZ developer - IGST Act - Whether or not the supply of goods and on-site services to customers in SEZ area to...

  15. Seeks to remove pre-import condition and include specified deemed export supplies for exemption from integrated tax and Compensation cess for materials imported against...

 

Quick Updates:Latest Updates