https://www.taxtmi.com/notifications?id=2906 The amended rules calculate countervailable subsidy by reference to the benefit existing during the investigation period. Government loans, guarantees, goods, services, purchases, and equity are assessed against comparable commercial or market benchmarks. Subsidies are generally determined per unit of exported product, with limited deductions for qualifying application costs and export charges specifically imposed to offset the subsidy. Fixed-asset subsidies are allocated over normal depreciation periods, while other subsidies are attributed to the investigation period. Annexures provide guidance on export subsidies, input consumption, normal waste, substitution drawback systems, verification procedures, allocation denominators, and calculation of grants, tax concessions, loans, guarantees, and government transactions. en-us Wed, 01 Mar 2006 00:00:00 +0530 Tue, 14 Jul 2026 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=2906 The amended rules calculate countervailable subsidy by reference to the benefit existing during the investigation period. Government loans, guarantees, goods, services, purchases, and equity are assessed against comparable commercial or market benchmarks. Subsidies are generally determined per unit of exported product, with limited deductions for qualifying application costs and export charges specifically imposed to offset the subsidy. Fixed-asset subsidies are allocated over normal depreciation periods, while other subsidies are attributed to the investigation period. Annexures provide guidance on export subsidies, input consumption, normal waste, substitution drawback systems, verification procedures, allocation denominators, and calculation of grants, tax concessions, loans, guarantees, and government transactions. Notifications Customs Wed, 01 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/notifications?id=2906