Coming to sense with absurdities

When the Goods and Services Tax (GST) was introduced in July 2017, the government withheld any exemption from IGST on import under all categories of advance authorization

Good sense has prevailed. The ‘pre-import’ condition for import of inputs without payment of Integrated Goods and Services Tax (IGST) under certain categories of advance authorisation has been removed. Also, the export obligation in such cases may be fulfilled through physical shipment, as well as certain categories of deemed export.
 
When the Goods and Services Tax (GST) was introduced in July 2017, the government withheld any exemption from IGST on import under all categories of advance authorisation. Responding to representations from exporters, it then granted such exemption (through notification 79/2017-Cus) under certain categories of advance authorisation, with effect from