Your free trial / membership plan is expired.
Kindly subscribe to get complete access to indirect tax updates and issue wise cases
Get complete access to news updates and download copy of case laws/ notification/ circular etc.
Be a part of our WhatsApp group and read real time indirect tax updates
Access to ready case laws of General Issues and Industry Wide Issues under GST
Access to relevant provisions of law / circular in respect to the issues, along with trail of their amendments
Write your GST query to us for evaluation
Indirect tax updates -
6 months @299 / 1 Year @499 only
Indirect tax updates + Issue wise cases -
6 months @1199 / 1 Year @1999 only
*Plus applicable GST
Notification No. 43/2023-Customs (N.T.) dated 15 June 2023
Key Pointers –
“I. In respect of export/re-export of SCOMET items under the Categories I Sub Categories of IC, ID, IE, 30001 and 3D004 (excluding software and technology), and those chemicals specified in the Appendix I O(N), to the specified countries mentioned in the Appendix I O(N), the applicant exporter shall submit an I O(N), the applicant exporter shall submit an SCOMET portal and attach information in proforma - ANF-1 OA;
10.16 A.(II) b. (ii) The applicant exporter declares that the items that are intended to be exported shall not be used for any purpose other than the purpose(s) stated in the EUC and that such use shall not be changed nor the items modified or replicated without the prior consent of the Government of India. Further transfer/export/re-export under GAEC to the list of applicable countries specified in the Appendix I O(N) will be for civilian end use only;”
(iv) Any subsequent transfer/export/re-export under GAEC to the list of applicable countries specified in the Appendix I O(N) is only for civilian end use.
d. A declaration is to be submitted by the exporter on Letter Head duly signed and stamped stating that export shall only be done for civilian end use.
e. A declaration from the Indian exporter stating that that the transfers/exports/re-exports in the entire supply chain would be only for eligible list of countries as provided in Appendix IO(N).
Your free trial/ membership plan has expired. Kindly subscribe to get complete access of tax news updates.
Get complete access to news updates
Access to the Order Copy of the case law/ Notification/ Circular etc
Be a part of our Whatsapp group and read real time tax updates
Access to ready case laws/ circulars on general and industry-wide issues under GST
Submit your GST issues to us for evaluation