The EXIM scrips under the export incentive schemes of chapter 3 ...

EXIM scrips in Chapter 3 schemes restricted to Customs duties; not valid for GST, Integrated Tax, or Compensation Cess.

August 3, 2017

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 payment of CGST, SGST or IGST for domestic procurements.

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