Two weeks earlier, I wrote that the notifications for refund of Goods and Services Tax (GST) on deemed export and payment of 0.1 per cent GST on supplies to merchant exporters were more liberal than expected (Another set of new procedures, Oct 30). Some readers tell me it is not so. Last week, the Central Board of Excise and Customs (CBEC) gave new procedures for deemed export supplies to export-oriented units (EOUs) and some clarifications on export through merchant exporters.
On supplies to an EOU, the CBEC now says the former must issue a Form-A to the supplier, giving details of
Disclaimer: These are personal views of the writer. They do not necessarily reflect the opinion of www.business-standard.com or the Business Standard newspaper
