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Paragraph 10.08 of the Foreign Trade Policy, 2023: the thirteen types of SCOMET export authorisation, their validity, record-keeping and revalidation, with paragraphs 10.17, 10.18 and 10.20 of the Handbook of Procedures

Paragraph 10.08 names thirteen types of SCOMET authorisation, items (i) to (xiii). The Handbook sets the standard validity at 24 months, unless otherwise specified, with longer or...

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Published
October 2, 2026
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Last updated: October 2026Verified against: Government sources

Paragraph 10.08 of the Foreign Trade Policy, 2023 lists thirteen types of export authorisation for SCOMET items. The first seven are for particular transactions; the last six are general authorisations: GAICT, GAEC, GAER, GAET, GAEIS and GAED. Paragraphs 10.17, 10.18 and 10.20 of the Handbook of Procedures give the validity, record-keeping and revalidation rules. This article gives no view on whether any item is controlled.

This article is based on the chapter-wise text of the Foreign Trade Policy, 2023 published on the DGFT website, as consulted on 2 October 2026; the copy carries no "updated up to" date. The procedure is taken from Chapter 10 of the Handbook of Procedures, 2023 as published on the DGFT website (file of July 2026), consulted on 2 October 2026. Later Notifications, Public Notices and Trade Notices should be checked before acting. The Policy is made under section 5 of the Foreign Trade (Development and Regulation) Act, 1992 (section 5 of the FTDR Act); Chapter 10 rests on Chapter IVA of the Act, see sections 14A and 14B. For guidance on which authorisation fits a given export, see our restricted items import-export licence service.

Paragraph 10.08: the thirteen types

ItemType as printedWhat it covers
(i)Direct export to ultimate end userExport to the ultimate end users abroad after due verification
(ii)Export for repeat ordersRepeat export of items of the same technical specifications earlier allowed to the same countries or entities
(iii)Export for Stock and SaleExport initially to a stockist abroad and then from the stockist to ultimate end users in the same country or approved countries
(iv)Spare parts under Stock and SaleSpare parts along with the main item or equipment under stock and sale
(v)Export for or after repair or replacementReplacement of imported items found defective, and export after repair of indigenous or third-party items imported for repair
(vi)Temporary exportDemo, display, exhibition, tenders, RFP, RFQ or NIT abroad, or return abroad after such use in India
(vii)Export of imported items to the same foreign entity or its OEMOn obsolescence of technology, dead on arrival, cancellation of order, calibration, testing and the like
(viii)GAICTGlobal Authorization for Intra-Company Transfers, for items including software and technology under Category 8 (except items listed in Appendix 10M)
(ix)GAECGeneral Authorization for export of chemicals and related equipment (excluding software and technology) to countries specified in paragraph 10.16 of the Handbook
(x)GAERGeneral Authorization for export after repair in India
(xi)GAETTelecommunication-related items under Category 8A5 Part 1, as per paragraph 10.15(I) of the Handbook
(xii)GAEISInformation security items under Category 8A5 Part 2 (excluding technology), as per paragraph 10.15(II) of the Handbook
(xiii)GAEDUnmanned aerial vehicles including drones, of range equal to or less than 25 km and carrying a payload of not more than 25 kgs, excluding software and technology

The general authorisations in the Policy

The Policy words the six general authorisations as follows.

  • GAICT (viii): "Only one time authorization will be required" for export or re-export where the export is an intra-company transfer between an Indian parent and its foreign subsidiary, or an Indian subsidiary and its foreign parent or another subsidiary of that parent, based on a Master Service Agreement or contract for services such as design, encryption, research, development, delivery, validation, calibration and testing. The paragraph gives "the one time validity of 3 years subject to the post export reporting of all the exports done under the authorisation".
  • GAEC (ix): a "onetime" authorisation issued by DGFT "with one time validity of 5 years" subject to post export reporting.
  • GAER (x): export of imported SCOMET items to the same entity abroad after repair in India "will be allowed on the basis of a one-time General authorization", issued by DGFT, "subject to post reporting on quarterly basis and other conditions as specified in para 10.12(D)" of the Handbook.
  • GAET (xi) and GAEIS (xii): as per the procedure in paragraphs 10.15(I) and 10.15(II) of the Handbook.
  • GAED (xiii): "a one-time General authorization for a validity period of three years from the date of issue" subject to subsequent post reporting.

Procedure under the Handbook

Paragraph 10.17: validity

The validity of SCOMET authorisations runs from the date of issue "unless specified otherwise".

TypeValidity as printed in the HandbookReporting as printed
SCOMET authorisation (general)24 months, unless otherwise specifiednone stated in this row
GAICT3 (three) years from issue, further subject to whichever is earliest: the validity of the licence exception of the foreign parent, the validity of that exception for the parent's subsidiaries abroad, or the validity of the Master Service Agreement or contractpost export reporting under the Policy
GAEC5 (five) years from issuequarterly, to be reported within 30 days from the last quarter
GAER1 year from issuewithin 30 days from such export
GAEDThree years from issuequarterly, within 30 days from the last quarter
GAETThree years from issuequarterly, within 30 days from the last quarter
GAEISThree years from issuequarterly, within 30 days from the last quarter

Where the Policy and the Handbook print different things. Paragraph 10.08(x) of the Policy calls the GAER a "one-time" general authorisation and sets no period. Paragraph 10.17 of the Handbook gives GAER a validity of 1 year from the date of issue. Paragraph 10.12(D) of the Handbook also describes GAER as "one-time" and, in its condition (e), as valid for one year. This article gives both texts and does not reconcile them. A second difference concerns reporting for GAER: paragraph 10.08(x) of the Policy says post reporting "on quarterly basis", and paragraph 10.17 of the Handbook says reporting within 30 days from such export. Paragraph 10.12(D) of the Handbook uses both formulations in different places.

Paragraph 10.18: record keeping

Every SCOMET export authorisation holder, "including for GAICT and GAEC", maintains all relevant records, including all the documents submitted with the application, in manual or electronic form, for a period of 5 years or till validity of the export authorisation, whichever is higher, from the date of export or import, as applicable.

Paragraph 10.20: revalidation

Paragraph 10.09 of the Policy says revalidation is by DGFT (HQrs) and refers to paragraph 10.20 of the Handbook. That paragraph provides as follows.

  • An export authorisation for SCOMET items may be revalidated "on merits" for six months at a time, up to a maximum of 12 months, by DGFT (Hqrs).
  • The application is made in proforma ANF 10F, 30 days before the expiry of the authorisation.
  • The renewal period is counted from the date of actual expiry.
  • The total extension will not exceed 12 months.
  • Revalidation of authorisations issued for technology or software transfer under any category is not permitted.
  • Authorisations issued under the GAEC, GAICT, GAER, GAEIS, GAET and GAED policies cannot be revalidated.

An example

Delta Controls Private Limited, an invented company, holds a SCOMET authorisation with the standard validity from paragraph 10.17 and will not complete the shipment in time. It applies on ANF 10F, 30 days before expiry, for a six-month revalidation. DGFT may revalidate on merits, up to 12 months in all. Had Delta held a general authorisation, revalidation would not have been available.

Need help choosing a SCOMET authorisation?

The right type of authorisation depends on the flow of goods, the buyer and the category. Our restricted items import-export licence team can help you pick the route, prepare the application and keep the reports on time.

Key takeaways

  • Paragraph 10.08: thirteen types, seven transactional and six general (GAICT, GAEC, GAER, GAET, GAEIS, GAED).
  • Handbook 10.17: standard validity 24 months unless otherwise specified; GAICT 3 years, GAEC 5 years, GAER 1 year, GAED, GAET and GAEIS three years.
  • GAER: the Policy says "one-time" and the Handbook says 1 year; reporting is described as quarterly in the Policy and as within 30 days from export in Handbook 10.17.
  • Handbook 10.18: records for 5 years or till validity, whichever is higher; 10.20: revalidation six months at a time, maximum 12 months, none for general authorisations.

Read next

Disclaimer: Based on the chapter-wise text of the Foreign Trade Policy, 2023 and the Handbook of Procedures, 2023 published on the DGFT website, and on the later Notifications named in this article, as consulted on 2 October 2026. The copies carry no "updated up to" date. Notifications, Public Notices, Trade Notices, the ITC(HS) schedules, Appendices and forms change often; the current text on the DGFT website should be checked before acting. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Paragraph 10

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

How many types of SCOMET authorisation does the Policy list?

Thirteen, items (i) to (xiii) of paragraph 10.08.

What is the usual validity?

Paragraph 10.17 of the Handbook says 24 months from the date of issue, unless otherwise specified.

Keep your documents in an order a stranger could follow — one day an officer or auditor will have to.

— TaxClue Compliance Desk

Paragraph 10: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 7 questions readers ask most on this topic.

Thirteen, items (i) to (xiii) of paragraph 10.08.

Paragraph 10.17 of the Handbook says 24 months from the date of issue, unless otherwise specified.

The Policy (10.08(ix)) and the Handbook (10.17) both say 5 years.

It calls GAER a "one-time" general authorisation and does not give a period. The Handbook (10.17) says 1 year from issue.

No. Paragraph 10.20 of the Handbook says authorisations under GAEC, GAICT, GAER, GAEIS, GAET and GAED cannot be revalidated.

5 years or till the validity of the authorisation, whichever is higher, from the date of export or import (Handbook 10.18).

30 days before expiry, in ANF 10F (Handbook 10.20).