CST RE-IMBURSEMENT CLAIM-PARA 6.11 (C) FTP-2015-20

[suryakant jadhav]

we have received an email instructions from SEEPZ.

as per their letter the CST Re-imbursement claim is not entitled on the material which is not manufactured in India.

following are the email instructions:-

Attention is invited to Para 6.11(c) of Foreign Trade Policy, 2015-20, which provides for entitlement for reimbursement of CST in respect of supplies from the DTA. One of the condition for availing the CST reimbursement entitlement is that the said goods should be manufactured in India.

In view of the aforesaid Policy provisions, it has been decided to call for the Declaration on the letterhead of the applicant duly signed by the authorized signatory of the applicant EOU in the format prescribed (separate declaration for each claim application submitted to this office) as follows :

We, M/s. ___________________, hereby declare that the goods procured from the DTA, in respect of which the CST reimbursement is being claimed are manufactured in India.

The applications for grant of reimbursement of CST submitted by the EOUs shall be processed further, only after receipt of the Declaration in the above-mentioned format.

Kindly suggest expert view in this regards.

AI Summary

Eligibility for CST Reimbursement Under Foreign Trade Policy 2015-20 Requires Indian Manufacture Declaration Per Para 6.11(c). A query was raised regarding the eligibility for CST reimbursement under the Foreign Trade Policy 2015-20, specifically Para 6.11(c), which states that CST reimbursement is only applicable to goods manufactured in India. SEEPZ instructed that applicants must submit a declaration confirming the Indian manufacture of goods for CST claims. A response from a participant supported SEEPZ's stance, emphasizing that CST applies to interstate sales and aims to alleviate the tax burden and promote the Make in India initiative. The process requires a declaration from the applicant for each claim to proceed.