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
- Star Export House Eligibility Criteria Explained Under FTP 2026
- Plastic EPR Annual Return Filing Guide for Businesses
- How to Obtain EPR Registration for Plastic Waste Importers in India (2026 Guide)
- Top EPCG License Rejection Reasons and How to Avoid Them
- EPCG License Pending Status? Approval Timeline & Solutions (2026)
- Top Star Export House Certification Rejection Reasons & How to Avoid Them
- Star Export House Application Pending? Status Check & Approval Timeline (2026)
- Best AEO Certification Consultant for Exporters, Importers & Logistics Companies
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…

