Taxmann’s GST Exports-Imports & Deemed Exports by Kaza Subrahmanyam – 1st Edition August 2021

GST Exports-Imports & Deemed Exports is a harmonious blend of the following laws:

• GST
• Customs
• Foreign Trade Policy
• Allied Laws

This book aims to consolidate & explain different provisions of the law and subsequent procedural changes such as Notifications, Circulars, Instructions and Trade Notices issued by CBIC and DGFT, along with relevant Advance Rulings with regards to Imports, Exports, Deemed Exports under different laws.

This book will be helpful for exporters, importers and others, providing various export-import related services to the trade and industry.

The Present Publication is the 2^nd Edition, authored by Kaza Subrahmanyam & T.N.C. Rajagopalan, with the following coverage:

• [Conceptual Understanding of provisions of Imports and Exports] of Goods & Services
• [Meaning of Zero Rated Supply along with Refunds] for Physical Exports and Deemed Exports under GST
• [Treatment of supplies by and to EOU/SEZ unit or SEZ Developer/FTWZ] along with Special Exemptions/Concessions and procedural requirements
• [Foreign Trade Policy] under GST

The detailed contents of the book are as follows:

• Import of Goods under GST
• Import of Services under GST
• Export of Goods under GST
• Export of Services under GST
• Deemed Exports under GST
• Supplies To or By Special Economic Zone/Special Economic Zone Developer
• Refund of GST for Physical Exports and Deemed Exports
• Foreign Trade Policy under GST
• Integrated Goods and Services Tax Act 2017 (IGST) under Customs
• IGST – Some Relevant Provisions

Details