Goods & Services Tax (GST) Related Matter:

Under GST, on exports of finished goods, there is an option of either obtaining refund of GST paid or getting exemption from payment of GST on submission of LUT.

Under Advance Authorization, EPCG and 100% EOU scheme exporter have been extended the benefit of sourcing inputs /capital goods from abroad as well as domestic supplier without upfront payment of GST.

Merchant exporters have been allowed to pay nominal GST @ 0.1% for procuring goods from domestic supplier for exports.

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Authorised Economic Operator (AEO) program seeks to provide tangible benefits in the form of reduction of cost to Importers and Exporters and faster customs clearances
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