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Deduction of State /Central Taxes collected from the customers while calculating foreign earnings for SFIS/SEIS Schemes

DGFT - 11/2015-20 - Dated:- 21-7-2016 - Government of India Ministry of Commerce & Industry Department of Commerce (Directorate General of Foreign Trade) Udyog Bhawan, New Delhi Trade Notice No. 11/2015-20 Dated 21st July, 2016 All Regional Authorities/All Customs Authorities/FIEO/EPCs/All Concerned Subject : . The CAG audit team has during the audit of Served From India Scheme files observed that charges made on Accommodation, Services, Food etc. invariably include State/Central Taxes colle .....

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reign exchange earned by them in the preceding financial year. Para 3.6.4.4 of FTP 2004-2009 provides that: Hotels of one-star and above (including managed hotels and heritage hotels) approved by the Department of Tourism, and other Service providers in the tourism sector registered with the Department of Tourism, shall be entitled to duty credit equivalent to 5% of the foreign exchange earned by them in the preceding financial year. Para 3.18 (i) of HBP 2004-09 further specifies that: Only such .....

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