06-05-2009, 05:05 PM
For the purpose of Section 153(A1) Exporter means a commercial exporter, he canât a process of assembling, mixing, cutting, packing, repacking or preparation of goods in any other manner. He bound to Export Goods as it is.
IF commercial exporter or export house making a payment of services of stitching, dying, printing, embroidery, washing, sizing and weaving, shall at the time of making the payment, deduct tax from the gross amount payable at the rate of 0.5%.
Other then Commercial Exporter & Export house or any local Purchaser making a payment of services of stitching, dying, printing, embroidery, washing, sizing and weaving for local supplies, shall at the time of making the payment, deduct tax from the gross amount payable at the rate of 6%.
IF commercial exporter or export house making a payment of services of stitching, dying, printing, embroidery, washing, sizing and weaving, shall at the time of making the payment, deduct tax from the gross amount payable at the rate of 0.5%.
Other then Commercial Exporter & Export house or any local Purchaser making a payment of services of stitching, dying, printing, embroidery, washing, sizing and weaving for local supplies, shall at the time of making the payment, deduct tax from the gross amount payable at the rate of 6%.
