https://www.taxtmi.com/forum/issue?id=107828 Goods sold from an FTWZ to the DTA are cleared for home consumption on a Bill of Entry and treated as a sale in course of import, yet state tax authorities are treating such sales as separately liable to VAT/CST, creating potential double taxation. Notification 045/2005 exempts additional duty of customs (SAD) for goods cleared from SEZ/FTWZ when state taxes apply on sale in DTA, and SAD refund mechanisms exist for port-cleared imports sold on payment of VAT/CST; clear instructions are requested to ensure correct application of these provisions. en-us Fri, 09 Jan 2015 11:45:42 +0530 Thu, 23 Jan 2025 15:57:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107828 Goods sold from an FTWZ to the DTA are cleared for home consumption on a Bill of Entry and treated as a sale in course of import, yet state tax authorities are treating such sales as separately liable to VAT/CST, creating potential double taxation. Notification 045/2005 exempts additional duty of customs (SAD) for goods cleared from SEZ/FTWZ when state taxes apply on sale in DTA, and SAD refund mechanisms exist for port-cleared imports sold on payment of VAT/CST; clear instructions are requested to ensure correct application of these provisions. Discussion-Forum Customs Fri, 09 Jan 2015 11:45:42 +0530 https://www.taxtmi.com/forum/issue?id=107828