https://www.taxtmi.com/article/detailed?id=9288 A Border Adjustment Tax is proposed as a non creditable import charge under the destination principle to offset embedded domestic levies not creditable post GST, thereby equalising competition between imports and domestically produced goods. The measure seeks WTO compatibility by applying taxes equally to imports and like domestic products and avoiding export subsidies, while recognising risks of international retaliation and sectoral dependence on competitive imports. en-us Wed, 24 Jun 2020 09:36:20 +0530 Wed, 24 Jun 2020 09:36:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9288 A Border Adjustment Tax is proposed as a non creditable import charge under the destination principle to offset embedded domestic levies not creditable post GST, thereby equalising competition between imports and domestically produced goods. The measure seeks WTO compatibility by applying taxes equally to imports and like domestic products and avoiding export subsidies, while recognising risks of international retaliation and sectoral dependence on competitive imports. Articles Customs - Import - Export - SEZ Wed, 24 Jun 2020 09:36:20 +0530 https://www.taxtmi.com/article/detailed?id=9288