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

Circulars     Customs

August 3, 2017

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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