Amendments in Para 4.10 (i) of the Handbook of Procedures, 2023.

EXTRAORDINARY PART I—Section 1 PUBLISHED BY AUTHORITY i lEk;≤ ij ;Fkk la 'kksf/kr fons 'k O;kikj uhfr] 2023 ds iSjk 1 -03 vkSj 2 -04 ds rgr iznÙk “kfDr;ksa dk iz;ksx djrs gq, ] egkfuns'kd fons'k O;kikj ,rn~}kjk izfØ;k iqLrd 2023 ds iSjk 4 -10 ¼i½ ds izko/kku esa fuEufyf[kr la 'kks/ku djrs g aS% i i fofuekZ.k iz;kstu gsrq daiuh dh ,d ;wfuV ls nwljh ;wfuV dks vfxze izkf/kdkj Ik= ds rgr vk;kfrr ;k izkIr fdlh 'kqYd eqDr eky dk fofuekZ.k iz;kstu gsrq daiuh dh ,d ;wfuV ls nwljh ;wfuV dks vfxze izkf/kdkj Ik = ds rgr No. 270] NEW DELHI, FRIDAY , OCTOBER 13 , 2023/ ASVINA 21, 1945 CG-DL-E-13102023-249427 gLrkarj.k {ks=kf/kdkj izkIr lhek 'kqYd izkf/kdkjh dks iwoZ lwpuk ds lkFk fd;k tk,xkA ,slh gLrkarfjr fufof’V ij dksbZ fufof’V dj Ø sfMV ds ykHk dk nkok ugha fd;k tk,xkA gLrkarj.k {ks=kf/kdkj izkIr lhek 'kqYd izkf/kdkjh dks iwoZ lwpuk ds lkFk fd;k tk,xkA ' ' ' izfØ;k iqLrd 2023 d s iSjk 4-10 ¼i½ dks O;kikj djus esa lqxerk ,oa ysu&nsu ykxr dks de djus gsrq izfØ;k iqLrd 2023 ds iSjk 4 -10 ¼i½ ds rgr vfxze izkf/kdkj i= Ldhe ds laca/k esa vkbZth,lVh Hkqxrku dh xbZ lkexzh ij fufof’V dj ØsfMV dk ykHk mBkus d s fy, la'kksf/kr fd;k x;k gSA larks"k dqekj lkjaxh ] egkfuns'kd] fons'k O;kikj ,oa insu vij lfpo MINISTRY OF COMMERCE AND INDUSTRY (Department of Commerce ) (DIRECTORATE GENERAL OF FOREIGN TRADE ) PUBLIC NOTICE New Delhi, the 13th October , 2023 No. 34/2023 Subject: Amendments in Para 4.10 (i) of the Handbook of Procedures, 2023. F. No. 01/94/180/028/AM24/PC -4.—In exercise of powers conferred under Paragraph 1.03 and 2.04 of the Foreign Trade Policy, 2023, as amended fro m 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 against Advance Authorisation from one unit of a company to another unit for manufacturing purpose shall be done with prior intimation to jurisdictional Customs Authority. Benefit of Input Tax Credit shall not be claimed on such transferred in put. Transfer of any duty -free material imported or procured against Advance Authorisation from one unit of a company to another unit for manufacturing purpose shall be done with prior intimation to jurisdictional Customs Authority. In case of transfer o f duty free imported or indigenously 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. SANTOSH KUMAR SARANGI , Director General of Foreign Trade Ex-officio Addl. Sec y. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi -110064 and Published by the Controller of Publications, Delhi -110054.