Industry-Specific GST Schemes

Key requirements

This directory covers ACMT for contract manufacturers and traders, AISS for aerospace imports, AMCS for qualifying marine customers and MFT for approved marine fuel purchases. ARCS supports precious-metal refiners and consolidators, the approved 3PL scheme addresses logistics for overseas clients, and SWS covers specialised export-oriented storage. These are distinct schemes with different qualifying persons and transactions. Use the relevant detailed page to check the goods definition, approval application and continuing requirements; being in an industry is not itself an approval. Where a transaction involves more than one party, verify whose approval covers the supply and whether the customer or facility remains eligible.