GST Exports-Imports & Deemed Exports is a harmonious blend of the following laws:
• GST
• Customs
• Foreign Trade Policy
• Allied Laws
This book aims to consolidate & explain different provisions of the law and subsequent procedural changes such as Notifications, Circulars, Instructions and Trade Notices issued by CBIC and DGFT, along with relevant Advance Rulings with regards to Imports, Exports, Deemed Exports under different laws.
This book is intended to help the trade and industry dealing with exports, imports and deemed exports for compliance with the legal requirements and avail the benefits under various provisions of the Foreign Trade Policy, Customs and GST laws with better understanding and appreciation of the intricacies.
The Present Publication is the 2nd Edition, authored by Kaza Subrahmanyam & T.N.C. Rajagopalan, with the following coverage:
• [Conceptual Understanding of provisions of Imports and Exports] of Goods & Services
• [Meaning of Zero Rated Supply along with Refunds] for Physical Exports and Deemed Exports under GST
• [Treatment of supplies by and to EOU/SEZ unit or SEZ Developer/FTWZ] along with Special Exemptions/Concessions and procedural requirements
• [Foreign Trade Policy] under GST
5. After our first edition of Book - Exports-Imports and Deemed Exports
under GST 2019-20, several important developments have taken
place. In the year 2020, the Covid-19 pandemic hit all the economic
activities. The Government took number of measures to help the
importers and exporters cope with the disruptions.
Some of the long term measures taken by the Government include:
(a) Revised Regulations for Manufacture in Customs Bonded
Warehouses;
(b) Introduction of Faceless Assessment in Customs;
(c) Termination of Merchandise Exports from India Scheme (MEIS)
on 31st December, 2020;
(d) Introduction of Customs (Administration of Rules of Origin
under Trade Agreements) Rules, 2020 (CAROTAR, 2020);
(e) Introduction of e-invoice, restrictions on taking input tax credit
etc.
Apart from the above, there are a number of Procedural changes
introduced through various Notifications, Circulars, Instructions
and Trade Notices issued by CBIC and DGFT. We have considered all
the changes and incorporated most of the updated instructions and
notifications, as considered appropriate for this book.
We have also retained some of the older provisions, solely to help the
readers understand the law as it existed at a particular point of time.
While we have made every endeavor to make all relevant provisions
available in this book, we do appreciate and welcome any suggestions
to widen the scope of this book or improve the content.
We hope this book will be useful to the exporters, importers and
others providing various export-import related services to the trade
and industry.
I-7
Preface to Second Edition
6. P
A
G
E
About the Authors I-5
Preface to Second Edition I-7
List of cases I-33
CHAPTER 1
IMPORT OF GOODS UNDER GST
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I-9
Contents
15. P
A
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5.8
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343
CHAPTER 6
SUPPLIES TO OR BY SPECIAL ECONOMIC
ZONE/SPECIAL ECONOMIC ZONE DEVELOPER
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C
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I-18
28. P
A
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Appendix 5A :
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814
Appendix 6A : S
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3
3
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]
828
Appendix 6B :
C
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837
Appendix 6C :
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Appendix 6D :
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Appendix 6E :
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Appendix 7A :
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Appendix 7B :
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936
I-31
C
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N
T
E
N
T
S
29. 1
C H A P T E R
1
IMPORT OF GOODS UNDER GST
INTRODUCTION
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;
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;
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n
d
(
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,
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s
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e
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s
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t
a
t
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n
s
.
(
c
)
Foreign Exchange Management Act, 1999
T
h
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.
Para 1
I
M
P
O
R
T
O
F
G
O
O
D
S
U
N
D
E
R
G
S
T
2
31. (
d
)
Special Economic Zones Act, 2005
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y
.
1.1.2 Additional Duties of Customs
(
A
)
Additional duty equal to Excise duty
A
s
p
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r
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e
c
t
i
o
n
3
(
1
)
o
f
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a
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:
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a
r
d
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I
M
P
O
R
T
O
F
G
O
O
D
S
U
N
D
E
R
G
S
T
4
34. a
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(
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(
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A
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3
(
2
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d
d
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t
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n
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l
D
u
t
y
.
(
D
)
Special Additional Customs Duty (SAD) :
A
s
p
e
r
S
e
c
t
i
o
n
3
(
5
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f
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4
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Para 1.1
I
M
P
O
R
T
O
F
G
O
O
D
S
U
N
D
E
R
G
S
T
6
35. E
x
c
i
s
e
D
u
t
y
l
e
v
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e
d
b
y
S
t
a
t
e
s
b
e
c
a
u
s
e
t
h
e
y
c
o
n
t
i
n
u
e
t
o
a
t
t
r
a
c
t
V
a
l
u
e
A
d
d
e
d
T
a
x
l
e
v
i
e
d
b
y
t
h
e
S
t
a
t
e
s
.
(
E
)
Calculation of value of Additional duty under Section 3(5) of CTA,
1975
A
s
p
e
r
S
e
c
t
i
o
n
3
(
6
)
o
f
t
h
e
C
u
s
t
o
m
s
T
a
r
i
f
f
A
c
t
,
1
9
7
5
:
F
o
r
t
h
e
p
u
r
p
o
s
e
o
f
c
a
l
c
u
l
a
t
i
n
g
u
n
d
e
r
s
u
b
-
s
e
c
t
i
o
n
(
5
)
,
t
h
e
a
d
d
i
t
i
o
n
a
l
d
u
t
y
o
n
a
n
y
i
m
p
o
r
t
e
d
a
r
t
i
c
l
e
,
t
h
e
v
a
l
u
e
o
f
t
h
e
i
m
p
o
r
t
e
d
a
r
t
i
c
l
e
s
h
a
l
l
,
n
o
t
w
i
t
h
s
t
a
n
d
i
n
g
a
n
y
t
h
i
n
g
c
o
n
t
a
i
n
e
d
i
n
s
u
b
-
s
e
c
t
i
o
n
(
2
)
,
o
r
S
e
c
t
i
o
n
1
4
o
f
t
h
e
C
u
s
t
o
m
s
A
c
t
,
1
9
6
2
(
5
2
o
f
1
9
6
2
)
,
b
e
t
h
e
a
g
g
r
e
g
a
t
e
o
f
—
(
i
)
t
h
e
v
a
l
u
e
o
f
t
h
e
i
m
p
o
r
t
e
d
a
r
t
i
c
l
e
d
e
t
e
r
m
i
n
e
d
u
n
d
e
r
s
u
b
-
s
e
c
t
i
o
n
(
1
)
o
f
S
e
c
t
i
o
n
1
4
o
f
t
h
e
C
u
s
t
o
m
s
A
c
t
,
1
9
6
2
(
5
2
o
f
1
9
6
2
)
o
r
t
h
e
t
a
r
i
f
f
v
a
l
u
e
o
f
s
u
c
h
a
r
t
i
c
l
e
fi
x
e
d
u
n
d
e
r
s
u
b
-
s
e
c
t
i
o
n
(
2
)
o
f
t
h
a
t
s
e
c
t
i
o
n
,
a
s
t
h
e
c
a
s
e
m
a
y
b
e
;
a
n
d
(
ii
)
a
n
y
d
u
t
y
o
f
c
u
s
t
o
m
s
c
h
a
r
g
e
a
b
l
e
o
n
t
h
a
t
a
r
t
i
c
l
e
u
n
d
e
r
S
e
c
t
i
o
n
1
2
o
f
t
h
e
C
u
s
t
o
m
s
A
c
t
,
1
9
6
2
(
5
2
o
f
1
9
6
2
)
,
a
n
d
a
n
y
s
u
m
c
h
a
r
g
e
a
b
l
e
o
n
t
h
a
t
a
r
t
i
c
l
e
u
n
d
e
r
a
n
y
l
a
w
f
o
r
t
h
e
t
i
m
e
b
e
i
n
g
i
n
f
o
r
c
e
a
s
a
n
a
d
d
i
t
i
o
n
t
o
,
a
n
d
i
n
t
h
e
s
a
m
e
m
a
n
n
e
r
a
s
,
a
d
u
t
y
o
f
c
u
s
t
o
m
s
,
b
u
t
d
o
e
s
n
o
t
i
n
c
l
u
d
e
—
(
a
)
t
h
e
d
u
t
y
r
e
f
e
r
r
e
d
t
o
i
n
s
u
b
-
s
e
c
t
i
o
n
s
(
5
)
,
(
7
)
a
n
d
(
9
)
;
(
b
)
t
h
e
s
a
f
e
g
u
a
r
d
d
u
t
y
r
e
f
e
r
r
e
d
t
o
i
n
S
e
c
t
i
o
n
s
8
B
a
n
d
8
C
;
(
c
)
t
h
e
c
o
u
n
t
e
r
v
a
i
l
i
n
g
d
u
t
y
r
e
f
e
r
r
e
d
t
o
i
n
S
e
c
t
i
o
n
9
;
a
n
d
(
d
)
t
h
e
a
n
t
i
-
d
u
m
p
i
n
g
d
u
t
y
r
e
f
e
r
r
e
d
t
o
i
n
S
e
c
t
i
o
n
9
A
.
T
h
e
a
f
o
r
e
s
a
i
d
S
e
c
t
i
o
n
3
(
6
)
o
f
C
u
s
t
o
m
s
T
a
r
i
f
f
A
c
t
,
1
9
7
5
s
p
e
c
i
fi
e
s
t
h
e
m
e
t
h
o
d
o
f
c
a
l
c
u
l
a
t
i
o
n
o
f
v
a
l
u
e
o
f
t
h
e
i
m
p
o
r
t
e
d
a
r
t
i
c
l
e
f
o
r
t
h
e
p
u
r
p
o
s
e
o
f
c
a
l
c
u
l
a
t
i
n
g
t
h
e
S
p
e
c
i
a
l
A
d
d
i
t
i
o
n
a
l
D
u
t
y
u
n
d
e
r
S
e
c
t
i
o
n
3
(
5
)
o
f
t
h
e
C
T
A
,
1
9
7
5
.
1.1.3 Safeguard duty
A
s
p
e
r
S
e
c
t
i
o
n
8
B
(
1
)
o
f
t
h
e
C
u
s
t
o
m
s
T
a
r
i
f
f
A
c
t
,
1
9
7
5
:
I
f
t
h
e
C
e
n
t
r
a
l
G
o
v
e
r
n
m
e
n
t
,
a
f
t
e
r
c
o
n
d
u
c
t
i
n
g
s
u
c
h
e
n
q
u
i
r
y
a
s
i
t
d
e
e
m
s
f
i
t
,
i
s
s
a
t
i
s
f
i
e
d
t
h
a
t
a
n
y
a
r
t
i
c
l
e
i
s
i
m
p
o
r
t
e
d
i
n
t
o
I
n
d
i
a
i
n
s
u
c
h
i
n
c
r
e
a
s
e
d
q
u
a
n
t
i
t
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e
s
a
n
d
u
n
d
e
r
s
u
c
h
c
o
n
d
i
t
i
o
n
s
s
o
a
s
t
o
c
a
u
s
e
o
r
t
h
r
e
a
t
e
n
i
n
g
t
o
c
a
u
s
e
s
e
r
i
o
u
s
i
n
j
u
r
y
t
o
d
o
m
e
s
t
i
c
i
n
d
u
s
t
r
y
,
t
h
e
n
,
i
t
m
a
y
,
b
y
n
o
t
i
f
i
c
a
t
i
o
n
i
n
t
h
e
O
f
f
i
c
i
a
l
G
a
z
e
t
t
e
,
i
m
p
o
s
e
a
s
a
f
e
g
u
a
r
d
d
u
t
y
o
n
t
h
a
t
a
r
t
i
c
l
e
.
(
A
)
Safeguard duty on imports by EOU and SEZ
I
t
m
a
y
b
e
n
o
t
e
d
t
h
a
t
a
s
p
e
r
S
e
c
t
i
o
n
8
B
(
2
A
)
o
f
t
h
e
C
u
s
t
o
m
s
T
a
r
i
f
f
A
c
t
,
1
9
7
5
:
N
o
t
w
i
t
h
s
t
a
n
d
i
n
g
a
n
y
t
h
i
n
g
c
o
n
t
a
i
n
e
d
i
n
s
u
b
-
s
e
c
t
i
o
n
(
1
)
a
n
d
s
u
b
-
s
e
c
-
t
i
o
n
(
2
)
,
a
n
o
t
i
fi
c
a
t
i
o
n
i
s
s
u
e
d
u
n
d
e
r
s
u
b
-
s
e
c
t
i
o
n
(
1
)
o
r
a
n
y
s
a
f
e
g
u
a
r
d
7
T
Y
P
E
S
O
F
D
U
T
I
E
S
O
N
I
M
P
O
R
T
E
D
G
O
O
D
S
Para 1.1
37. 1.1.4 Anti-subsidy countervailing duty
A
s
p
e
r
S
e
c
t
i
o
n
9
o
f
t
h
e
C
u
s
t
o
m
s
T
a
r
i
f
f
A
c
t
,
1
9
7
5
,
w
h
e
r
e
a
n
y
c
o
u
n
t
r
y
o
r
t
e
r
r
i
t
o
r
y
p
a
y
s
,
b
e
s
t
o
w
s
,
d
i
r
e
c
t
l
y
o
r
i
n
d
i
r
e
c
t
l
y
,
a
n
y
s
u
b
s
i
d
y
u
p
o
n
t
h
e
m
a
n
u
-
f
a
c
t
u
r
e
o
r
p
r
o
d
u
c
t
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n
t
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e
r
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n
o
r
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x
p
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t
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r
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m
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a
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a
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p
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w
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e
d
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d
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b
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m
a
n
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f
a
c
t
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p
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r
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w
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t
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C
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t
r
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G
o
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m
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y
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p
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c
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b
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y
.
A
s
p
e
r
S
e
c
t
i
o
n
9
(
1
)
o
f
t
h
e
C
u
s
t
o
m
s
T
a
r
i
f
f
A
c
t
,
1
9
7
5
:
W
h
e
r
e
a
n
y
c
o
u
n
t
r
y
o
r
t
e
r
r
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b
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d
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r
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d
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b
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p
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Para 1.1
39. Rs. 2295
AUTHOR : KAZA SUBRAHMANYAM, T.N.C. RAJAGOPALAN
PUBLISHER : TAXMANN
DATE OF PUBLICATION : AUGUST 2021
EDITION : 2ND EDITION
ISBN NO : 9789391596385
NO. OF PAGES : 992
BINDING TYPE : PAPERBACK
ORDER NOW
GST Exports-Imports &
Deemed Exports
Description
GST Exports-Imports & Deemed Exports is a harmonious blend of the following laws:
u GST
u Customs
u Foreign Trade Policy
u Allied Laws
This book aims to consolidate & explain different provisions of the law and
subsequent procedural changes such as Notifications, Circulars, Instructions and
Trade Notices issued by CBIC and DGFT, along with relevant Advance Rulings with
regards to Imports, Exports, Deemed Exports under different laws.
This book is intended to help the trade and industry dealing with exports, imports and
deemed exports for compliance with the legal requirements and avail the benefits
under various provisions of the Foreign Trade Policy, Customs and GST laws with
better understanding and appreciation of the intricacies.
The Present Publication is the 2nd Edition, authored by Kaza Subrahmanyam & T.N.C.
Rajagopalan, with the following coverage:
u [Conceptual Understanding of provisions of Imports and Exports] of Goods &
Services
u [Meaning of Zero Rated Supply along with Refunds] for Physical Exports and
Deemed Exports under GST
u [Treatment of supplies by and to EOU/SEZ unit or SEZ Developer/FTWZ] along
with Special Exemptions/Concessions and procedural requirements
u [Foreign Trade Policy] under GST