Sales Tax Instructions

Sales Tax Instructions, 2009
Issues
1. Can a DTRE manufacturer/exporter
declare ―approximate‖ description,
quantities and values of input goods (to
be imported or purchased locally) under
Rule 297 (1)(i) of DTRE Rules, 2001.
2. Can a DTRE manufacturer/exporter
declare ―approximate‖ input/output
ratios and anticipated wastages under
Rule 297(1)(ii) of DTRE Rules, 2001.
Clarifications
Yes. The DTRE manufacturer
exporter can give ―approximate‖
description, quantities and values of
input goods. A variation upto 10%
is acceptable as normal.
Yes. DTRE manufacturer/exporters
are allowed to give approximate
input/output ratios and anticipated
wastages. The same is, however,
accountable in the reconciliation
statement (to be submitted under
rule 304).
3. At times, the export order from a
buyer is cancelled but an order from
other buyer is available. Substitution of
export contracts may be allowed.
4. DTRE approval for imports and local
procurement should be made available
to indirect exporters as well.
The existing Rules allow
substitution of export contracts
under intimation to the Collector of
Customs.
It is already available under the
DTRE Rules, 2001. The definition
of ―exporter‖ covers ―indirect
exporters‖ as well.
5. Are ―Trims‖ and ―Accessories‖ Yes. ―Trims‖‖ and ―Accessories‖