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DTA Sale against Advance Authorization, Customs - Exim - SEZ

Issue Id: - 115331
Dated: 16-8-2019
By:- Hikal Ltd

DTA Sale against Advance Authorization


  • Contents

Can EOU supply goods (DTA Sales) against Advance Authorization? If so is it required to reverse BCD under GST?

Posts / Replies

Showing Replies 1 to 3 of 3 Records

Page: 1


1 Dated: 17-8-2019
By:- Ramesh Kothari

Yes EOU can sell there product in DTA by charging the GST

AA can not utilised


2 Dated: 19-5-2020
By:- YAGAY andSUN

Para 4.20 (v) of the FTP (MTR) :- Advance Authorisation holder under DTA can procure inputs from EOU / EHTP / BTP / STP / SEZ units without obtaining Advance Release Order or Invalidation Letter.


3 Dated: 20-5-2020
By:- raghunandhaanan r vi

In terms of Para 4.20 of FTP 15-2020, holder of an Advance Authorization can procure inputs from EOU inlieu of direct import. against advance release order [ARO] or invalidation letter for direct import.

Advance Authorization holder can also procure inputs from SEZ unit withut obtaining Advance Release Order or invalidation letter.


Page: 1

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