GST Exports-Imports & Deemed Exports Edition 2021

This book offers a comprehensive analysis of GST law relating to exports, imports and deemed exports in India. It explains zero‑rated supplies, refunds, LUT/Bond procedures, IGST payment mechanisms, valuation, documentation and compliance requirements in a clear and practical manner. Updated with relevant rules, notifications and judicial interpretations, the content helps professionals confidently handle cross‑border GST issues and avoid costly errors. This book aims to consolidate & explain different provisions of the law and subsequent procedural changes such as Notifications, Circulars, Instructions and Trade Notices issued by CBIC and DGFT, along with relevant Advance Rulings with regards to Imports, Exports, Deemed Exports under different laws. This book is intended to help the trade and industry dealing with exports, imports and deemed exports for compliance with the legal requirements and avail the benefits under various provisions of the Foreign Trade Policy, Customs and GST laws with better understanding and appreciation of the intricacies.