Amendment in Para 4.10 (i) of the Handbook of Procedures, 2023.
The DGFT amends the Para 4.10 (i) in the Handbook of Procedures, 2023 to permit availment of Input Tax Credit on GST paid material, in respect of Advance Authorization Scheme, for ease of doing business and reduction of transaction cost.
|
Existing Para 4.10(i) |
Amended Para 4.10(i) |
|
Transfer of any duty-free material imported or procured against Advance Authorisation from one unit of a company to another unit for manufacturing purpose shall be done with prior intimation to jurisdictional Customs Authority. Benefit of Input Tax Credit shall not be claimed on such transferred input. |
Transfer of any duty-free material imported or procured against Advance Authorisation from one unit of a company to another unit for manufacturing purpose shall be done with prior intimation to jurisdictional Customs Authority. In case of transfer of duty free imported or indigenously procured materials, on which GST has been paid, between the units located in same or different States, the availment of Input Tax Credit shall be governed as per the provisions of the GST law & the rules made thereunder. |
DGFT
Legal
Company Secretarial
DGFT Notifications
Others
Recent Posts
- SCOMET Item Classification Consultant: Avoid Export Clearance Delays in 2026
- EEEs Covered in EPR E-Waste Registration: Which Products Require CPCB Registration in 2026?
- RoDTEP Scroll Status Pending on ICEGATE? Causes and Solutions (2026)
- Eligible Products Under ROSCTL Scheme: Complete 2026 Guide
- DGFT Eases One Star Export House Eligibility: What Exporters Need to Know
- DGFT Automates EO Extension for Advance Authorisation & EPCG: What Exporters Need to Know
- Latest ROSCTL Rates for Textile Products (2026 Updated List)
- ROSCTL Pending Status on ICEGATE? Here’s the Exact Solution
FeATURED ARTICLES
SARAL SIMS for Steel Imports in India – Complete Guide The Government of India has introduced SARAL SIMS (Simplified Steel…
Top Export Compliance Mistakes: DGFT Advance Authorization, EPCG & CPCB (2025 Guide) Exporting in India can feel like a legal…
Environmental Clearance CPCB: Quick Guide for Exporters If you’re an Indian exporter or manufacturer working under schemes like the Advanced…
DGFT e-BRC Rule 2025: Key Update for Advance Authorization & EPCG Holders The Directorate General of Foreign Trade (DGFT) has…



