Different approval categories
Approved refiners can obtain import suspension, specified payment waivers and special input-tax recovery. A qualifying refiner needs the stated LBMA or LPPM accreditation, or endorsed progression towards it, and substantial newly refined IPM or refining-service supplies. Consolidators aggregate qualifying metal-bearing material for specified refiners and must establish the required relationship. The two categories do not have identical input-tax or reverse-charge treatment.
Apply with operational evidence
Refiners use GST F27B and consolidators F27A. Include business and supply-chain details, required endorsement or refiner-relationship evidence, and certified ASK documentation unless the ACAP route applies. Approval requires continuing control, recordkeeping and reporting; waivers between approved persons do not make ordinary supplies to non-approved customers GST-free. Check the relevant model for toll refining, buy-sell operations and disposal of residual material.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
Read the official PDF ↗