Gujarat HC strikes down ‘pre-import condition’ under advance authorisation scheme

Background

In the pre-GST period, the advance authorization license allowed an exporter to import raw materials used for manufacturing exported goods without payment of taxes on import of raw material used for past exports.

Subsequently, the scheme was amended to allow exemption from IGST as well as compensation cess by issuing Please become a Premium member. If you are already a Premium member, login here to access the full content.