(1)An importing Party shall not deny a claim for preferential tariff treatment for the sole reason that an invoice was not issued by the exporter or producer: Provided that the goods meet the requirements of these rules.
(2)The exporter of the goods shall indicate “non-party invoicing” and the name, address, and country of the company issuing the invoice shall appear in a separate column in the Certificate of Origin.

No case laws found for this provision yet.

Browse all case laws →

No FAQs available for this provision yet.

Amendment History

No amendment records available for this provision.

Origin of Goods (India-Australia ECTA) Rules, 2022 Rule 19 — Non-Party Invoicing

Get AI-Powered GST Insights

Live enforcement alerts, discussion forums, AI analysis & full case law search — free.

Open TaxIntelHub