Are -1 is required for non excusable goods

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VAT DEPARTMENT IS SAYING THAT SALES CAN BE CONSIDER EXPORT SALES , ONLY WHEN ARE-1 IS THERE EVEN IN NON-EXCISABLE GOODS. IS IT CORRECT INTERPRETATION OR NOT?

Replies (2)
yes. it may be physical export or SEZ or merchant export. ARE1 is required

No, if there is no involvment of central excise duty. ARE-1 procedure is not required to follow.


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