Section 2(42) of Rajasthan GST Act 2017: Meaning of “drawback”

Definition of the term “drawback” under Section 2(42) of the Rajasthan GST Act, 2017

As per Section 2(42) of the Rajasthan GST Act, unless the context requires otherwise, the term “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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