EXIM scrips in Chapter 3 schemes restricted to Customs duties; not valid for GST, Integrated Tax, or Compensation Cess.
Circulars
Customs
The EXIM scrips under the export incentive schemes of chapter 3 of FTP (for example MEIS and SEIS) can be utilised only for payment of Customs duties or additional duties of Customs, on items not covered by GST, at the time of import. The scrips cannot be utilized for payment of Integrated Tax and Compensation Cess. Similarly, scrip cannot be used for
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