TaxTMI 
TaxTMI 
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.
Special Additional Duty paid on imports
12 Jun 2014 
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Special Additional Duty on imports is refundable only via the customs refund mechanism and not adjustable against VAT liability.
Special Additional Duty (SAD) is a component of central customs duty levied in lieu of VAT/CST on imports. Refund of SAD to importers is available only through the refund mechanism prescribed by the applicable customs notification and its guidelines; there is no provision to adjust SAD against a taxpayer's VAT liability. (AI Summary)
Special Additional Duty (SAD) is a component of central customs duty levied in lieu of VAT/CST on imports. Refund of SAD to importers is available only through the refund mechanism prescribed by the applicable customs notification and its guidelines; there is no provision to adjust SAD against a taxpayer's VAT liability. (AI Summary)