Home Forum Goods and Services Tax - GST Month 1 2019 2019 (1) This
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Advance Authorization - Goods and Services Tax - GSTExtract Vide Notification No. RE 53 under Foreign Trade Policy (Ministry of Commerce), restriction of exemption on IGST for Import under Advance Authorization only if it is imported First Is removed. 1) Does this mean that there is exemption even if you Export first and Import later? 2) If that is correct, can we Export first paying IGST and claim refund of IGST paid and later Import under Advance Authorization without payment of IGST? Is this Permissible?
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