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Import under advance authorisation, Goods and Services Tax - GST

Issue Id: - 114232
Dated: 13-10-2018
By:- Arun Aggarwal
Import under advance authorisation

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Is Exporter Debarred From Exporting Goods With Payment Of IGST if taken on Advance authorisation


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Showing Replies 1 to 2 of 2 Records

1 Dated: 14-10-2018
By:- Kishan Barai

It is the choice of the domestic supplier to use either of them. If the duty paid inputs exist in his inventory, then he may use ARO and apply for refund. Otherwise, he has the option to import inputs without paying any duty.

2 Dated: 15-10-2018
By:- Arun Aggarwal


can an exporter imports the raw material duty free under advance authorisation and export the same after charging Igst and claim refund , in a way utilises his input?



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