TaxTMI 
TaxTMI 
Central Government introduce 'Revised Transport and Marketing Assistance (TMA) for Specified Agriculture Products Scheme'
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....18-EP (Agri.IV) dated 27.04.2020. It has now been decided to introduce the 'Revised Transport and Marketing Assistance (TMA) for Specified Agriculture Products Scheme' for the exports effected on or after 01.04.2021. The earlier scheme would remain in operation for the exports effected up to 31.03.2021. 2. Introduction and Objective The "Transport and Marketing Assistance" (TMA) for specified agriculture products scheme aims to provide assistance for the international component of freight and marketing of agricultural produce which is likely to mitigate disadvantage of higher cost of transportation of export of specified agriculture products due to trans-shipment and to promote brand recognition for Indian agricultural products in the spe....
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....DI ports only. (e) The scheme covers freight and marketing assistance for export by air as well as by sea (both normal and reefer cargo). (f) For export of products by sea, TMA will be based on the freight paid for a full Twenty-feet Equivalent Unit (TEU) containers. The assistance will not be available for (i) Less than Container Load (LCL) and (ii) a container having both eligible and ineligible category of cargo. Further, no TMA is available where the cargo is shipped in bulk/break bulk mode. A forty feet container will be treated as two TEUs. (g) Assistance for products exported by air would be based on per kilogram freight charges on net weight of the export cargo, calculated on full kilogram basis, ignoring any fraction thereof." ....
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....hapter 1 to 24 with the following exceptions: Chapter HS Codes Description Chapters 1, 2 & 5 All HS Codes * Live animals * Meat and Edible Meat Offal * Products of Animal Origin, not elsewhere specified or included Chapter 3 030617 - Other shrimps and prawns : Chapter 7 0703 - Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled Chapter 10 1001, 1006 -Wheat And Meslin -Rice Chapters 13 & 14 All HS Codes * Lac; Gums, Resins and other Vegetable Saps and Extracts * Vegetable Plaiting Materials; Vegetable Products not elsewhere specified or included Chapter 17 1701, 1703 -Cane Or Beet Sugar And Chemically Pure Sucrose, In Solid Form - Raw Sugar Not Containing Added Flavouring Or Col....