DGFT Notif. 16/2026-27 dt 13.05.2026
DGFT issued Notification No. 16/2026-27 dated 13.05.2026 regarding Amendment in export policy of sugar
Tag: Export
100% EOU entitled to refund of unutilized ITC on exports made without payment of tax, where deemed export provisions not followed and its benefits not availed
The Hon’ble Gujarat High Court in M/s. Shah Paperplast Industries Ltd. & Anr. , set aside the Appellate Order withdrawing refund granted towards unutilised input tax credit (“ITC”) and held that a 100% Export Oriented Unit (“EOU”) exporting goods without payment of tax is entitled to refund of unutilized ITC under section 54(3) of the Central Goods and Services Act, 2017
PPT – Implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR)
CA Navjot Singh – Founder & Strategic Lead at Vriddhi Rise Ventures decodes the Circular No. 25/2025-Customs (dated 08.10.2025)
GST Council may provide exporter status to intermediaries for tax relief
The 55th Goods and Services Tax (GST) Council meeting on Saturday may provide relief to intermediaries such as brokers, agents, and online bidding portals that offer their services to entities abroad.
Manufacturing method of lab grown diamonds should be declared before export and import: CBIC
CBIC has made it mandatory from December 1 to declare the method used for producing synthetic or reconstructed diamonds at the time of export or import. This will help in quick processing and inspection of consignment which in turn will facilitate the trade.
“Third party Profit Margin” not relevant for FTA value addition?
The communication clarifies that even in the case of third-party invoicing, the value addition should be calculated based on the FOB (Free on Board) value stated in the commercial invoice issued by the manufacturer, supplier, or consignor from an AIFTA member state.
GST AAR: Acting as a marketing, recruiting or referral consultant to foreign universities can quality as exports
In a recent ruling, the Telangana Bench of the Authority of Advance Ruling (AAR) clarified that the provision of services of marketing, recruitment, or referrals to foreign universities by the Center for International Admission and Visas (CIAV), the applicant, on a principal-to-principal basis does not constitute an ‘intermediary service’. Further, such services should be considered as exports, which are not subject to GST, provided the payments are received in convertible foreign exchange.
Supply without consideration qualifies as exports
By Vikash Agarwal Can a deemed supply (supply between related parties without consideration under GST) qualify as exports even if…
Govt to handhold exporters for defending RoDTEP benefits
The government is working out a mechanism to help exporters handle the investigations by importing countries on support extended to them under the Remission of Duties and Taxes on Exported Products (RoDTEP) that sometimes leads to the imposition of countervailing duties.
Supreme Court’s Lifeline for Distressed Businesses
In a landmark decision, Hon’ble Supreme Court has underscored a crucial point for the business community: companies facing financial hardship and unable to meet export obligations should not be penalized.