The Central Board of Indirect Taxes and Customs (CBIC) has issued a
notification amending the meaning of Advance Authorisation wherein the
conditions were specified to get the benefit of deemed export under GST
for the supply of goods by registered persons against Advance
Authorisation.
As per the earlier notification, the supply of goods by a registered person against Advance
Authorisation is deemed export.
The present notification inserted the following words after the entry that “Provided that goods so supplied, when exports have already been made after availing input tax credit on inputs used in manufacture of such exports, shall be used in manufacture and supply of taxable goods (other than nil rated or fully exempted goods) and a certificate to this effect from a chartered accountant is submitted to the jurisdictional Commissioner of GST or any other officer authorized by him within 6 months of such supply,;
It was further said that no such certificate shall be required if input tax credit has not been availed on inputs used in manufacture of export goods.
As per the earlier notification, the supply of goods by a registered person against Advance
Authorisation is deemed export.
The present notification inserted the following words after the entry that “Provided that goods so supplied, when exports have already been made after availing input tax credit on inputs used in manufacture of such exports, shall be used in manufacture and supply of taxable goods (other than nil rated or fully exempted goods) and a certificate to this effect from a chartered accountant is submitted to the jurisdictional Commissioner of GST or any other officer authorized by him within 6 months of such supply,;
It was further said that no such certificate shall be required if input tax credit has not been availed on inputs used in manufacture of export goods.
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