What is meant for GR form, which is used in export of goods
without of payment of duty ? For what purpose we use it ?
Should merchandise exporter use it ?
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Answer / Vikas Kumar Sharma
The GR (General Railway) form is a document used in India for the transportation of goods by rail. In the context of exports, the GR form is used when goods are exported without payment of duty. The purpose of using the GR form is to declare that the goods being transported are intended for export and are exempt from domestic taxes. Merchandise exporters should use this form when they need to transport their goods by rail without paying domestic duties.
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