1. Eligibility:

• Manufacturer exporters, merchant exporters (with supporting manufacturers), EOUs, and SEZ units.
• Must fulfill an Export Obligation (EO), usually 6 times the duty saved within 18 months.

2. Benefits:

• Duty-Free Imports of raw materials (No BCD, IGST, Anti-Dumping Duty, etc.).
• GST Exemption on domestic purchases.
• Valid for 12 months, with an EO period of 18 months.

3. Types:

• Physical Exports (Direct export).
• Intermediate Supply (Supply to another exporter).
• Deemed Exports (Supply to EOUs, SEZs, defense projects, etc.).