Can we use chapter 98 for export of goods?

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..... Can we use chapter 98 for export of goods?
Query (Issue) Started By: - Kaustubh Karandikar Dated:- 3-11-2022 Last Reply Date:- 29-7-2023 Goods and Services Tax - GST
Got 2 Replies
GST
Und .....

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..... er GST as well as Customs Tariff, Heading 9802 00 00 is for Laboratory chemicals. This can be used only for project imports / imports or the Laboratory Chemicals can be exported also under this head? .....

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..... Reply By KALLESHAMURTHY MURTHY: The Reply: Chapter 98 under CGST Rules is meant for provisional assessment as required u/s 60 where the value of the goods or services or both is unable to determine. .....

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..... The supplier has to give reasons in writing for payment of tax on a provisional basis and get the order passed by the Proper Officer. The query is raised in Nov.2022, by this time the problem may be .....

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..... solved. Reply By raghunandhaanan rvi: The Reply: All goods other than entries in the export licensing schedule along with appendices are freely exportable. the free exportability, however, is subjec .....

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..... t to any other law in force. Goods not listed in the export policy schedule are freely exportable without conditions under FT(D&R) Act 1992, Notification, Public Notice, etc. Thus, in my view, goods u .....

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..... nder CTH 9802 are also freely exportable.
Discussion Forum - Knowledge Sharing .....

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