The Central Board of Indirect Taxes and Customs has issued a circular regarding the Foreign Trade Policy 2023 on May 24, 2023. The policy was effective from April 01, 2023 vide notification No. 01/2023 date March 31, 2023.
The circular can be accessed from here: https://taxinformation.cbic.gov.in/view-pdf/1003159/ENG/Circulars
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