'Advance authorisation is different from special advance authorisation'

The Indian company makes payment in foreign currency. Accordingly, does liability of payment of GST on RCM arise?

We received advance authorisation (AA) dated December 11, 2019, towards import of linen fabric under actual user condition. Will pre-import condition be applicable as per Appendix 4-J, S.No.11? Are special advance authorisation (SAA) and AA same? And do all terms and rules applicable to SAA also apply to AA?

Both AA and SAA allow duty-free import of inputs requited for export production. However, they are different in details. SAA is issued under Para 4.04A of FTP for duty-free import of fabric, subject to pre-import condition, for export of articles of apparel and clothing accessories covered under Chapter 61 and 62 of