Explore complexities of deemed exports under EOU in GST regime. Learn refund procedures, recent clarifications, and potential challenges for EOUs
Explore complexities of DTA sales by Export Oriented Units (EOUs), rules governing such sales, IGST exemptions, and potential issues. Learn impact on businesses.
Dive into DGFT’s new import policy for items under HSN 8471. Understand the implications, exemptions, and uncertainties arising from this policy shift.
This article is aimed at giving a comparative analysis of the new HBP provisions with the old provisions. In the new HBP 2023, the clarifications and instructions given under various occasions were summed up and provided for. Some of the provisions need further clarifications in due course of time.
The FTP 2015-20 was extended till 31.03.2023 and a new FTP 2023 without any end date has been announced effective 01.04.2023. In this article only Chapter 6 of the Policy is being compared and comments were given wherever the changes were proposed