GST Exemption on Duty Free Import Authorisations: No GST for Sale or Purchase of DFIA in Trade.
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....Levy of GST - DFIA (Duty Free Import Authorisations) - The DFIA popularly known as duty paying scrips in the trade parlance is equivalent to the duty credit scrips - there will be nil rate of GST on the sale or purchase of DFIA....
TaxTMI