Section - 2(42), Drawback defined under (CGST ACT, 2017)
Section - 2(42), Drawback defined under (CGST ACT, 2017)
Definitions
“Drawback” in relation to any goods manufactured in India and exported, means the rebate of duty, tax or cess chargeable on any imported inputs or on any domestic inputs or input services used in the manufacture of such goods;
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