https://www.taxtmi.com/forum/issue?id=115571 Sale of an MEIS duty credit scrip into the DTA may attract customs duty if the scrip is characterised as "goods" under the Customs Act; MEIS scrips are usable for specified customs duties but not for GST or GST cess. Any customs duty on removal from SEZ to DTA is payable in practice by the acquiring party treated as importer, and SEZ-DTA transfers are distinct from "deemed export" treatments under the foreign trade policy. en-us Tue, 22 Oct 2019 12:28:33 +0530 Thu, 23 Jan 2025 15:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115571 Sale of an MEIS duty credit scrip into the DTA may attract customs duty if the scrip is characterised as "goods" under the Customs Act; MEIS scrips are usable for specified customs duties but not for GST or GST cess. Any customs duty on removal from SEZ to DTA is payable in practice by the acquiring party treated as importer, and SEZ-DTA transfers are distinct from "deemed export" treatments under the foreign trade policy. Discussion-Forum Customs Tue, 22 Oct 2019 12:28:33 +0530 https://www.taxtmi.com/forum/issue?id=115571