STATEMENT OF SPECIAL POSSIBLE INDIRECT TAX BENEFITS AVAILABLE TO THE
COMPANY, AND THE SHAREHOLDERS OF THE COMPANY

I. Special tax benefits available to the Company
e The company has export of goods. However, refund under zero rated supply is not applied since Input

Tax Credit is fully utilized against domestic supplies liability.

e¢ The company is importing materials from unrelated suppliers; however, they are not availing any Free
Trade Agreement (FTA) benefits.

e Rebate of State & Central Taxes and Levies (ROSCTL) or Merchandise Exports from India Scheme
(MEIS) is not applicable for the export supplies made by the company [Product HSN 56049000]

¢ Onexports made by the company, duty drawback is availed by the company under the Customs Act,1962

Il. Special tax benefits available to Shareholders
e There are no special tax benefits available to the shareholders under the provisions of the GST Act, 2017

Notes:

The above statement of possible indirect tax benefits sets out the provisions of law in a summary manner
only and is not a complete analysis or listing of all potential tax consequences.

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