DBK + H Form

[Kishan Barai]

Can we get full DBK % (Without availing CENVAT Credit) if we have purchased goods for exports against H Form & evaded VAT ? #Merchant #Exporter

[YAGAY andSUN]

Not for evaded VAT. As VAT is not payable on deemed export etc. If merchant exporter submit the NOC obtained from Manufacturer Exporter to the Customs Authorities, they can get duty drawback.

[Ganeshan Kalyani]

There is no vat on export sale. Form H substantiate the immediate previous purchase of goods intended to sale.

[Kishan Barai]

What if MFG unit denies to provide NOC & avail CENVAT credit as a deemed exportes ? will Merchant get full DBK ?

[YAGAY andSUN]

Then you can negotiate the prices accordingly.

AI Summary

Merchant Exporters Can Claim Full Duty Drawback Without CENVAT Credit Using NOC from Manufacturer Exporter A discussion on a forum addresses whether a merchant exporter can receive full duty drawback (DBK) without availing CENVAT credit if goods are purchased for export against an H Form and VAT is evaded. It is clarified that VAT is not applicable on deemed exports. If a merchant exporter submits a No Objection Certificate (NOC) from the manufacturer exporter to customs, they can receive the duty drawback. If the manufacturing unit refuses to provide the NOC and avails CENVAT credit, the merchant should negotiate prices accordingly.