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Applicability of GST on indigenous purchase of raw materials under Advance Authorisation scheme., Customs - Import - Export - Customs - SEZ

Issue Id: - 116541
Dated: 15-7-2020
By:- Keval Shah
Applicability of GST on indigenous purchase of raw materials under Advance Authorisation scheme.

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Is the payment of GST exempted if there is a supply in which raw materials are procured indigenously under Advance Authorisation Scheme for making export products? If yes, what is the method? Through Invalidation or Advance release order (ARO)?

How does the transaction & it's working takes place with respect to the GST and Foreign Trade laws?

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