EOU-DTA clearance & inter-unit supplies exigible to GST; No authorisation AROs for domestic procurements
DGFT explains Chapter wise FTP provisions in the context of GST, says that MEIS and SEIS scrips issued under Chapter 3 can be used only for payment of Basic Customs Duty (BCD), not for payment of IGST, CGST, SGST / UTGST and GST Compensation Cess on imports / domestic procurements; IGST and Compensation Cess would be payable on import of inputs under Advance Authorisation Scheme and capital goods under EPCG Scheme, whereas Advance Release Order (ARO) facility shall not be ava...