IDT MCQ — Which category of exporters is eligible to apply for an Advance Authorization?

**Which category of exporters is eligible to apply for an Advance Authorization?** A) Only Manufacturer Exporters B) Only Merchant Exporters tied to a supporting manufacturer C) Both Manufacturer Exporters and Merchant Exporters tied to supporting manufacturers D) Only Service Providers ✅ **Answer: (C) Both Manufacturer Exporters and Merchant Exporters tied to supporting manufacturers** **Advance Authorisation applicants — manufacturer exporter OR merchant exporter tied to supporting manufacturer.** An Advance Authorisation can be issued **either to a manufacturer exporter or to a merchant exporter tied to a supporting manufacturer**. So the option covering **both categories** is correct. Restricting it to only manufacturers, only merchants, or only service providers is wrong (service providers are eligible under EPCG, not Advance Authorisation). _Practise 1000s more free CA Final MCQs 👉 https://conferenza.in/mcqs — and discuss your approach below._