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Reimbursement of Central Sales Tax (CST) / Drawback - CBEC's Customs Manual 2023 - Customs

Extract

..... 21. Reimbursement of Central Sales Tax (CST) / Drawback: 21.1 Supplies from DTA to EOUs are regarded as “deemed exports” and considered for discharge of any export obligation on the supplier. For such supplies, the DTA supplier (or the EO .....

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Reimbursement of Central Sales Tax (CST) / Drawback - CBEC s Customs Manual 2023 - Customs

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