2015-20 which came into
effect from 1.4.2015. The Export Promotion Capital Goods
(EPCG) Scheme is covered under Chapter 5 of the Foreign
Trade Policy ... more
particularly, to Chapter 5 thereof, which makes provision for
Export Promotion Capital Goods (EPCG) Scheme. Reference
was made to para 5.01 of Chapter
relates to
receipt of capital goods by such
person against Export Promotion
Capital Goods Scheme or
notification No. 40/2017-Central
Tax (Rate), dated ... relates to receipt of capital
goods by such person against
Export Promotion Capital Goods
Scheme."
19. Rule 96 of the CGST Rules falls under
registered person against Export
Promotion Capital Goods
Authorisation
3 Supply of goods by a registered
person to Export Oriented Unit
4 Supply of gold ... procurement of inputs
on preimport basis for physical exports.
2.Export Promotion Capital Goods
Authorisation means an authorisation
issued by the Director General
business of manufacture of
goods like printing blankets of rubber, etc. The company is also engaged
in exporting such goods to the foreign countries ... goods were exported for
the fulfillment of the export obligations arising in respect of the EPCG
(Export Promotion Capital Goods) Licences and as the writ
your petitioners shall forever pray."
FACTUAL BACKGROUND:
2 The Export Promotion Capital Goods scheme (for short "the EPCG
Scheme") is inter-alia ... Provider by the Directorate General of Foreign Trade in a Town of
Export Excellence. The writ applicants were designated as the common
service provider
petitioner that it has been regularly
exporting the goods, viz., pumps and motors, and even the
exports have been increasing year after year. The petitioner ... which three Authorisations were in the nature of EPCG (Export
Promotion Capital Goods) Authorisations, and the remaining
four were Advance Authorisations for import
20606/2015 ORDER
export obligation, even then, the period for completion of
export obligation is not yet over and hence, the seizure of the
machines ... petitioner from fulfilling the export
obligation within the stipulated time limit. Referring to
paragraph 5.11 of the Export Promotion Capital Goods (EPCG)
Scheme
passed under section 54(5) read with section 56 of the Central
Goods and Services Tax Act, 2017, the claim of refund of the petitioner ... petitioner happens to be an importer holding license under the
Export Promotion Capital Goods Scheme (for short 'EPCGS') prescribed
under Chapter
merchant exporters for
actual export recommended that tax on
supplies to merchant exporters in
excess of 0.1% will be exempted as per
the provisions ... importing goods
without payment of tax by exporters
availing Advance Authorisation/Export
Promotion Capital Goods /100% Export
Oriented Units Scheme, exemption should
be granted from
Union Of India vs Om Siddh Vinayak Impex Pvt. Ltd. on 20 March, 2019
Equivalent
