Export by Registered dealer

[Mallikarjuna Gupta]

Hi, 

I would like to know the implications of taxes on the export carried out by a registered dealer not being a manufacturer of imported goods?

What happens to the recoverable taxes at the time of export, being a dealer he cannot claim the taxes and if it was domestic sale he would have passed the credit to the buyer.

regards

Mallikarjuna Gupta

[DR.MARIAPPAN GOVINDARAJAN]

Whether you have got clarified in the above issue? If not please inform.

AI Summary

Export tax implications: registered dealers who are not manufacturers seek clarity on recoverable input taxes at export. A registered dealer who is not the manufacturer questions the tax treatment when exporting imported goods and whether taxes previously paid or otherwise recoverable remain recoverable at export, noting that as a dealer he may not be able to claim those taxes while in a domestic sale the credit would have been passed to the buyer. The only response requests clarification, offering no substantive guidance on eligibility to claim or recover taxes on export by a non manufacturing registered dealer.