Topic

Trade Procedures

3 articles

IGST Refund for Exporters in India: Inverted Duty Structure Changes from October 2025

An inverted duty structure in India arises when the GST rate on inputs exceeds the GST rate on outputs, causing Input Tax Credit (ITC) to accumulate. CGST Instruction 6/2025 introduced a landmark 90% provisional refund mechanism for such cases.

22 Apr 20269 min read

SEZ to DTA clearance — Indian customs bonded warehouse with stacked shipping containers and cargo crates at a port, warm afternoon light

SEZ DTA

SEZ to DTA Clearance in India: Concessional Duty Window (April 2026 – March 2027)

India's CBIC has opened a one-time concessional duty window — effective April 1, 2026 to March 31, 2027 — allowing eligible SEZ manufacturing units to clear goods into the Domestic Tariff Area (DTA) at reduced Basic Customs Duty rates, provided production began on or before March 31, 2025, a minimum 20% value addition is achieved, and DTA sales do not exceed 30% of the unit's highest annual export FOB value.

10 Apr 202613 min read

Aerial view of lush green agricultural fields in Punjab, India, representing Indian agricultural exports under APEDA

Export Schemes Import Export

APEDA Registration: Online Process, Documents & Benefits for Exporters

APEDA registration is mandatory for exporters of scheduled agricultural and processed food products from India. The fee is ₹5,900 (₹5,000 + 18% GST), valid for 5 years, applied online through the DGFT e-RCMC portal.

2 Apr 20268 min read