GST India Solution

Ask a Query

Client Login

Welcome GST India Solution

51 (RE-2013)/2009 2014 DATED 14.11.2013

FTP to permit export of an item which is otherwise prohibited for export, under Advance Authorisation

(To be Published in the Gazette of India Extraordinary Part-II, Section - 3, Sub-Section (ii))

Government of India
Ministry of Commerce & Industry
Department of Commerce
Udyog Bhawan

Notification No. 51 (RE – 2013)/2009-2014

New Delhi, Dated : 14^th November, 2013

Subject: Amendment of paragraphs 4.1.13(a) and 6.2(a)(i) of FTP to permit export of an item which is otherwise prohibited for export, under Advance Authorisation and by EOUs

S.O.(E) In exercise of powers conferred by Section 5 of the Foreign Trade (Development & Regulation) Act, 1992 (No. 22 of 1992), as amended, the Central Government hereby amends paragraphs 4.1.13(a) and 6.2(a)(i) of the FTP 2009-2014 (RE-2012).
2. The amended paragraphs will read as under (new words/sentence being added at the end of the para are in bold letters for easy reference):
(i) Para 4.1.13(a):
No export or import of an item shall be allowed under Advance Authorisation / DFIA if the item is prohibited for exports or imports respectively. Export of a prohibited item may be allowed under Advance Authorisation provided it is separately so notified subject to the conditions given therein.
(ii) Para 6.2(a)(i)
An EOU / EHTP / STP / BTP unit may export all kinds of goods and services except items that are prohibited in ITC (HS). Export of Special Chemicals, Organisms, Materials, Equipment and Technologies (SCOMET) shall be subject to fulfillment of the conditions indicated in ITC (HS). In respect of an EOU, permission to export a prohibited item may be considered, by BOA, provided such raw materials are imported and there is no procurement of such raw material from DTA.
Effect of this Notification: Certain items which are prohibited for export may be allowed for export under advance authorization scheme, subject to stipulated conditions. BOA can consider requests for export of a prohibited item from an EOU.

(Anup K. Pujari)
Director General of Foreign Trade
E-mail:dgft@nic.in

(Issued from F. No. 01/ 94 / 180 /51 / AM14 / PC-4)

GST RATES FINDER GST ACTS BOOK (DECODING GST) GST RULES GST PROVISIONAL REGISTRATION MODEL GST LAW LEVY OF TAX

Latest Articles

<--

WHAT IS GST?

GST i.e.Goods and Service Tax is a unified tax that replaces several indirect taxesleviedby the Central Government and the State Government(s)....

-->

BASIS OF CHARGE OF GST- SUPPLY

In pre-GST regime, goodswere liable to: (i) Excise Duty- on manufacture of goods; (ii) VAT/CST- on sale of goods; (iii) Entry tax- on ...

WHO IS LIABLE TO PAY TAX

GST is levied on every taxable person. Taxable person means a person who carries on any business at any place in India. Such . ..

WHAT IS TAXED UNDER GST

GST is a unified tax which is levied on: (i) goods; (ii) services and (iii) a mix of goods and/or services. Any supply of goods or services . .. ...

Who We Are

GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

Goods & Service Tax

Our core competence is statutory compliance, advisory, corporate tax planning and appellate matters of direct and indirect taxesandcorporate training sessions on GST.

The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .