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impex

4. It is being reiterated that all Status Holder Certificates issued under FTP 2015-20 will remain valid till 30th September 2023
only as provided under para 1.09 of HBP 2023 and any IEC holder willing to avail the Status Holder Certificate under the FTP
2023, and who is not getting covered under the new mechanism of automatic issue, will need to apply online to the concerned
jurisdictional RAs of DGFT as per para 1.08 of HBP 2023.

5. For guidance on these new processes, the Help manual & FAQs may be accessed at https://dgft.gov.in > Learn > 'Application
Help & FAQs'.

For any further assistance you may utilize any of the following channels Raise a service request ticket through the DGFT
Helpdesk service under Services > 'Trade Helpdesk Service' Call the toll-free Helpdesk number Send an email to the Helpdesk
on dgftedi@gov.in Any difficulty/challenge faced in implementation may be brought to notice to this Directorate.

Impex # 2 Input Tax Credit (ITC) allowed on GST paid material under
Advance Authorization Scheme

DGFT issues Public Notice amending para DGFT has issued a Public Notice No. 34/2023 dt 13.10.2023 amending
4.10 (i) of HBP 2023 to permit availment of existing para 4.10(i) of Handbook Of Procedure 2023. The amendment
will permit availment of Input Tax Credit on GST paid material in
Input Tax Credit on GST paid material in
respect of Advance Authorization Scheme. Copy of Public Notice
respect Advance Authorization Scheme.
No. 34/2023 dt 13.10.2023 reproduced below:

Public Notice No. 34/2023-DGFT | Dated: 13th October, 2023
Subject: Amendments in Para 4.10 (i) of the Handbook of Procedures, 2023.

In exercise of powers conferred under Paragraph 1.03 and 2.04 of the Foreign Trade Policy, 2023, as amended from time
to time, the Director General of Foreign Trade hereby makes the following amendment in the provision of Para 4.10 (i) of
the Handbook of Procedures 2023:
Existing para 4.10 (i) Amended para 4.10 (i)

Transfer of any duty-free material imported or procured
Transfer of any duty-free material imported or procured
against Advance Authorisation from one unit of a company
against Advance Authorisation from one unit of a company
to another unit for manufacturing purpose shall be done
to another unit for manufacturing purpose shall be done
with prior intimation to jurisdictional Customs Authority.
with prior intimation to jurisdictional Customs Authority. In
Benefit of Input Tax Credit shall not be claimed on such
case of transfer of duty free imported or indigenously
transferred input.
procured materials, on which GST has been paid, between
the units located in same or different States, the availment
of Input Tax Credit shall be governed as per the provisions of
the GST law & the rules made thereunder.

Effect of the Public Notice: Para 4.10 (i) of the Handbook of Procedures 2023 has been amended to permit availment of Input
Tax Credit on GST paid material, in respect of Advance Authorization Scheme, for ease of doing business and reduction of
transaction cost.

32 CRAFTCIL • October 2023