Special Additional Duty paid on imports

[Guest]

hii all.

special Additional duty(SAD) is paid by the proprietorship firm on import.he is trader paying vat.he is taking refund of SAD . can other than dis it can be adjusted against vat liability.

AI Summary

Importers Must Seek Refund for Special Additional Duty; No Adjustment Against VAT Liability Allowed per Notification 102/2007-Customs. A proprietorship firm inquired about adjusting the Special Additional Duty (SAD) paid on imports against VAT liability. The response clarified that SAD is a central levy imposed in lieu of VAT/CST on imported goods. According to Notification No. 102/2007-Customs, importers can obtain a refund of SAD by adhering to specific guidelines, and there is no alternative method for adjusting SAD against VAT liability. The response emphasized that this refund process is the sole mechanism provided by the Customs Department for addressing VAT/CST on imported goods.