Import under advance authorisation, Goods and Services Tax - GST

[Arun Aggarwal]

sir

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

Arun

Posts / Replies

[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.

[Arun Aggarwal]

sir,

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?

Arun