Taxation – Merchandise exports from India Scheme (MEIS)

MEIS (Merchandise Exports from India Scheme) – Export Scheme

CS Professional classes : These schemes involve issues of duty credit scrip there under which could be utilized for payment of duty of central excise on domestic procurement of inputs and capital goods, payment of customs duties on import of inputs or capital goods, and payment of service tax on input services as the case may be.

The scheme serves incentives in the form of duty credit scrip to the exporter to reimburse his loss of payment of duties. The incentive is rewarded as a percentage of the completed FOB value (in free foreign exchange) for notifying goods going to notified markets. To figure out the quantity of incentive, the countries have been segregated into three different groups. Incentives of each product for export at 8-digit level (ITC HS codes) rely on the group to which its destination country belongs.

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