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Special Additional Duty paid on imports, Customs - Import - Export - Customs - SEZ

Issue Id: - 106898
Dated: 12-6-2014
By:- Dipneet Kaur
Special Additional Duty paid on imports

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hii all.

special Additional duty(SAD) is paid by the proprietorship firm on import.he is trader paying vat.he is taking refund of SAD . can other than dis it can be adjusted against vat liability.

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Showing Replies 1 to 1 of 1 Records

1 Dated: 12-6-2014
By:- Pradeep Khatri

Dear Dipneet,

Customs duty is a central levy and the SAD is part of it.  The Special Additional Duty (SAD) is levied in lieu of VAT/CST by the Central Government on the goods which are imported from the other countries into India.

Vide notification No. 102/2007-Customs, the refund was granted of the SAD to the Importers after following the prescribed guideline mentioned in the said notification.

This is the only mechanism through which VAT/CST is refunded by the Customs Department and there is no other way to adjust it.

This is for your information.



(Management & Indirect Tax Consultants)


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