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Customs - Highlights / Catch Notes

Home Highlights July 2017 Year 2017 This

100% EOU - Reimbursement of CST paid in respect of the purchases ...


High Court Rules in Favor of EOU Claiming CST Reimbursement for Purchases from Another EOU, Not Limited to Domestic Tariff Area.

July 25, 2017

Case Laws     Customs     HC

100% EOU - Reimbursement of CST paid in respect of the purchases made from an EOU - denial on the ground that the reimbursement of CST vis-a-vis purchases made by an EOU was restricted to the supplies received from an unit located in a Domestic Tariff Area - HC rejected the contention of the revenue.

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