DBK + H Form, Customs - Exim - SEZ

[Kishan Barai]

Can we get full DBK % (Without availing CENVAT Credit) if we have purchased goods for exports against H Form & evaded VAT ? #Merchant #Exporter

Posts / Replies

[YAGAY AND SUN]

Not for evaded VAT. As VAT is not payable on deemed export etc. If merchant exporter submit the NOC obtained from Manufacturer Exporter to the Customs Authorities, they can get duty drawback.

[Ganeshan Kalyani]

There is no vat on export sale. Form H substantiate the immediate previous purchase of goods intended to sale.

[Kishan Barai]

What if MFG unit denies to provide NOC & avail CENVAT credit as a deemed exportes ? will Merchant get full DBK ?

[YAGAY AND SUN]

Then you can negotiate the prices accordingly.