Delhi HC allows exporter to import without paying IGST

Advance authorisation issued prior to July 1 to set limit; relief specific to export order before GST rollout

The Delhi High Court has granted interim relief to an exporter, allowing him to import goods without payment of the integrated goods and services tax (IGST) to the extent allowed by advance authorisations received by him prior to July 1, when GST was enforced.

Advance authorisation is issued for exporters to allow duty-free import of inputs which are physically incorporated in export products. The relief given relates to export orders placed on the petitioner, an exporter of plastic products, before July 1. The next hearing in this case is on February 22.

Prior to GST, import under the Advance Authorisation Scheme (ASS)