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SCOMET UPDATE: Implementing Global Authorization for Intra-Company Transfers ('GAICT') of SCOMET Items/Software/Technology’ w.e.f. 17 March 2020 

by Shampa Bhattacharya

Published: March, 2020

Submission: March, 2020


This is an update with respect to notifying the proforma of applications and End Use Certificate for implementation of ‘Global Authorisation for Intra-Company Transfers (GAICT) of SCOMET items / software/ technology’ w.e.f. 17 March 2020 vide Public Notice No.65/2015-20 dated 17 March 2020 issued by DGFT.


The proforma and their applicability to seek export authorisation has been notified as tabulated below.......



Name of proforma


Items covered



For filing offline application seeking export authorisation

Applications under GAICT are to be submitted offline, by applicant exporters, to SCOMET Cell, DGFT(Hqrs)



For submission of post shipment reporting of each transfer/ consignment on quarterly basis

Post-reporting obligation against GAICT authorisations are to be submitted by a licensee, on quarterly basis (even, if nil) with SCOMET Cell DGFT(Hqrs)



End Use Certificate (EUC) - to be submitted while post-reporting

The EUC in Appendix 2S(iv), issued by the parent company abroad, is required to be submitted alongwith shipment details


The purpose of this notice is to implement the Policy on GAICT for export /re-export of dual use of SCOMET items / software/ technology, between Indian subsidiary to its foreign parent company and/or to subsidiaries of foreign parent company.


A Copy of the Public Notice is enclosed for our ready reference.


For additional information or queries, please feel free to reach our tax partner:

Shampa Bhattacharya (Partner - Indirect Tax) at [email protected]


We trust that you will find our newsletter informative and useful.


Best regards, Corporate Relations Desk

Kochhar & Co.


DISCLAIMER: The material has been prepared for general information purpose only and is not intended to be relied upon as accounting, tax or other professional advice. Please refer to the appropriate advisor for any specific matter.


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