Government lifts condition restricting export incentive under GST

Earlier, the DGFT and the customs department had imposed a condition that the advance authorisation scheme would be available to exporters only if imports have been undertaken by them

The government has issued a notification to withdraw a condition that restricts claiming of an export incentive under goods and services tax (GST), after various petitions were filed in courts against the curbs.

However, the petitioners say that they will not take back the petitions since the removal happened only prospectively. 

Earlier, the Directorate General of Foreign Trade (DGFT) and the customs department had imposed a condition that the advance authorisation scheme would be available to exporters only if imports have been undertaken by them. 

This is termed pre-import condition, which was effective from October 13, 2017.

An advance authorisation licence is issued to