- Supply of goods by a registered person against Advance Authorisation
- Supply of capital goods by a registered person against Export Promotion Capital Goods Authorisation (EPCG)
- Supply of goods by a registered person to an Export Oriented Unit (EOU) and includes:
- Electronic Hardware Technology Park Unit (EHTP) or
- Software Technology Park Unit (STP) or
- Bio-Technology Park Unit (BTP).
- Supply of gold by a bank or Public Sector Undertaking specified in the Notification No. 50/2017-Customs, dated the 30.06.2017 (as amended) against Advance Authorisation.
(Notification No. 48/2017 – Central Tax dated 18.10.2017)