CHATROOM

If goods are imported into India after exportation therefrom, such goods shall be liable to duty and be subject to all the conditions and restrictions

TNC Rajagopalan answers SME queries related to GST, export and import matters

Prefabricated buildings fall under the tariff heading 9406. Modular building units of steel fall under the tariff line 94062000. All the items under the heading 9406 can be imported freely

Rajagopalan answers readers' SME queries related to GST, export and import matters

Any option for making supplies without GST payment is not available for such deemed exports

The RBI has only put up the draft directions on exports and imports of goods and services for public response. The directions would be finalised only after receiving feedback from stakeholders

Rajagopalan answers SME queries related to GST, export and import matters

Rajagopalan answers readers' SME queries related to GST, export and import matters

When you re-import the goods under notification 45/2017-Cus dated June 30. 2017, you have to pay the GST, DBK and RoDTEP amounts at the time of clearance

It appears the government intends to give GAEC for exports of SCOMET items only to the parties to whom you have already made some exports

In my opinion, you have to close the EPCG authorisations taken for the capital goods installed in unit 'A' only, the DTA unit that is being converted into EOU

Rule 9 of the Customs and Central Excise Duties Drawback Rules, 2017 and proviso at Para 2(1)(b) of notification no.76/2001-Cus (NT) dated 23rd September 2021 put a cap on the amount of drawback

Para 10.16 A.II.b.ii says that the applicant exporter is required to declare that the items that are intended to be exported shall not be used for any purpose other than the purpose(s) stated

Para 6.07(a) allows sale in DTA without any limit for EOUs in sectors other than gem and jewellery and services, so long as you achieve positive NFE

TNC Rajagopalan answers SME queries related to GST, export and import matters

TNC Rajagopalan answers SME queries related to GST, export and import matters

Firstly, it is not correct to say that the B/E is filed on the basis of the proforma invoice

DGFT Policy Circular no. 11(RE-01)/2001-02 dated 1.10.2001 had clarified that the annual average exports should be maintained till the export obligation is completed

You can claim interest on the pre-deposit amount in accordance with Section 129EE of the Customs Act, 1962

'The testing requirement will apply for exports to all countries, without exception'