Amendment in Appendix - 6H [Procedure to be followed for reimbursement of Central Sales Tax (CST) on supplies made to Export Oriented Units (EOUs) and units in Electronic Hardware Technology Park (EHTP) and Software Technology Park (STP)] and ANF 7A [Application for claim of TED Refund/Duty Drawback/Brand Rate Fixation] as contained in the Appendices and Aayat Niryat Forms of FTP 2015-20
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CST reimbursement procedure updated, clarifying supplier registration, payment evidence and claim documentation for EOUs and technology park units. Amendments revise procedural and documentary requirements for reimbursement of Central Sales Tax (CST) on supplies to EOUs and technology park units and modify ANF 7A claim form entries. Appendix 6H now requires supplier registration numbers with date of issue, refines supplier particulars under the CST Act, corrects an undertaking to individual liability, expands payer/payee descriptions to include DTA/EOU/SEZ/EHTP/STP suppliers and removes cheque/DD wording. ANF 7A realigns advance authorization column references and clarifies required contract, ARO or invalidation letter copies for supplies made to project authorities or under authorization schemes.
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Provisions expressly mentioned in the judgment/order text.
CST reimbursement procedure updated, clarifying supplier registration, payment evidence and claim documentation for EOUs and technology park units.
Amendments revise procedural and documentary requirements for reimbursement of Central Sales Tax (CST) on supplies to EOUs and technology park units and modify ANF 7A claim form entries. Appendix 6H now requires supplier registration numbers with date of issue, refines supplier particulars under the CST Act, corrects an undertaking to individual liability, expands payer/payee descriptions to include DTA/EOU/SEZ/EHTP/STP suppliers and removes cheque/DD wording. ANF 7A realigns advance authorization column references and clarifies required contract, ARO or invalidation letter copies for supplies made to project authorities or under authorization schemes.
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