DGFT amends HBP, 2023 to Facilitate ITC on GST Paid Materials under Advance Authorization Scheme

DGFT amends HBP - ITC on GST Paid - Advance Authorization Scheme -DGFT - GST Paid - ITC - taxscan

In Public Notice No. 34/2023 dated October 13, 2023, the Directorate General of Foreign Trade (DGFT) has introduced a modification to Para 4.10 (i) of the Handbook of Procedures, 2023. This amendment permits the utilisation of Input Tax Credit (ITC) for materials on which GST has been paid within the framework of the Advance Authorization…

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