Indirect Tax Services | Savlana Init

Indirect Tax · GST & Customs

Indirect Tax Services — GST. Customs. Export Incentives. All Covered.

Full-spectrum indirect tax services — GST compliance and advisory, customs duty classification and valuation, import duty optimisation, export incentive scheme benefits (RoDTEP, MEIS, SEIS), and cross-border transaction structuring for businesses operating in India.

Indirect taxes in India encompass a broad range of levies on goods and services — with the Goods and Services Tax (GST) now the dominant indirect tax framework, complemented by customs duties on cross-border transactions, the Compensation Cess on specified luxury and demerit goods, and various state-level levies on specific commodities. For businesses operating across state boundaries, importing goods, exporting goods or services, or structuring complex supply chains, a comprehensive understanding of the full indirect tax landscape is essential to manage cost, cash flow, and compliance exposure.

Customs duty applies to the import of goods into India — comprising Basic Customs Duty (BCD), Social Welfare Surcharge (SWS), IGST on imports, and applicable anti-dumping or safeguard duties. Customs duty classification under the Customs Tariff Act (aligned with the Harmonised System of Nomenclature) determines the duty rate — and classification disputes are a frequent source of customs litigation. For exporters, India offers several duty drawback and export incentive schemes — RoDTEP (Remission of Duties and Taxes on Exported Products), MEIS (Merchandise Exports from India Scheme, now largely replaced), SEIS (Service Exports from India Scheme), and Advance Authorisation for duty-free import of raw materials used in exports.

We provide comprehensive indirect tax advisory covering the full spectrum — GST compliance management, customs duty classification and valuation advisory, import duty optimisation through FTA utilisation, export incentive scheme identification and claim filing, and cross-border transaction structuring to minimise the total indirect tax cost. Our approach is integrated — understanding how GST and customs interact (IGST on imports, customs duty as a component of GST value) and how export incentive schemes can significantly reduce the landed cost of imports and the effective cost of exports.

Our Indirect Tax Services

GST Compliance Management

End-to-end GST return filing, ITC reconciliation, annual return, and advisory — the complete GST compliance cycle managed by a CA.

Customs Duty Classification Advisory

Advisory on the correct Customs Tariff Heading (CTH) for import and export goods — classification under the HS nomenclature to determine the correct duty rate.

Customs Valuation Advisory

Advisory on customs valuation — transaction value method, related-party adjustments, royalty and licence fee additions, and assists computations.

Import Duty Optimisation

Advisory on duty-free import schemes — Advance Authorisation, EPCG, SEZ, and FTA tariff concessions — to reduce the effective customs duty on imports.

RoDTEP & Export Incentive Claims

Advisory on and assistance with claiming RoDTEP (Remission of Duties and Taxes on Exported Products), duty drawback, and SEIS scrips — recovering embedded indirect tax costs on exports.

Advance Authorisation Scheme

Assistance with obtaining Advance Authorisation for duty-free import of inputs used in the manufacture of export goods — including SION norms and redemption procedures.

Indirect Tax Health Check

Comprehensive review of all indirect tax positions — GST, customs, and export incentives — to identify risks, missed benefits, and corrective actions.

Cross-Border Transaction Structuring

Advisory on the indirect tax implications of cross-border transactions — import of services (IGST/RCM), export of goods/services (zero-rating/LUT), and FTA utilisation for imports.

Our Process

Indirect Tax Profile Assessment

The business's full indirect tax profile is assessed — supply mix, import/export activity, cross-border service transactions, and customs duty exposure — to identify all applicable indirect taxes.

GST Compliance Setup

GST return filing, ITC reconciliation, and annual return management is set up as the foundation of the indirect tax compliance framework.

Customs & Export Advisory

Customs duty classification, valuation, duty-free scheme eligibility, and export incentive entitlements are assessed and advisory is prepared for each item.

Claim & Compliance Execution

Export incentive claims (RoDTEP, drawback, SEIS) are filed. Advance Authorisations are applied for. FTA certificate-of-origin procedures are set up.

Ongoing Advisory & Monitoring

Ongoing advisory on new transactions, regulatory changes, and notification amendments — so the indirect tax structure remains optimal as the business evolves.

Why It Matters

✓GST compliance fully managed — returns, ITC, and annual return covered

✓Correct customs classification confirmed — no duty rate dispute exposure

✓Import duty minimised through Advance Authorisation, EPCG, and FTA benefits

✓RoDTEP and drawback claims filed — embedded duty costs recovered

✓SEIS scrips claimed for eligible service exports

✓Advance Authorisation obtained for duty-free import of export inputs

✓Cross-border RCM obligations identified and compliance set up

✓Indirect tax health check — all positions reviewed and risk-quantified

Frequently Asked Questions

The primary indirect taxes are: GST (covering most goods and services — CGST, SGST/UTGST, IGST at rates of 0%, 5%, 12%, 18%, or 28%); GST Compensation Cess (on specific luxury and demerit goods); Basic Customs Duty and Social Welfare Surcharge on imports; IGST on imports (integrated with GST); Anti-Dumping and Safeguard Duties on specific imports; and Petroleum/Alcohol-related state levies outside GST.

When goods are imported into India, customs duty (BCD + SWS) is levied on the CIF value. IGST is then levied on the CIF value plus BCD (the integrated value). The IGST paid on imports is available as ITC (eligible ITC, subject to Section 17 conditions) against the importer's domestic GST output tax liability or for refund. This makes IGST on imports a cash-flow item rather than a cost — but BCD is a direct cost that cannot be recouped through ITC.

RoDTEP (Remission of Duties and Taxes on Exported Products) is an export incentive scheme that remits embedded central, state, and local duties/taxes/levies on exported goods that are not covered by the GST/customs duty drawback. RoDTEP benefits are notified product-wise as a percentage of FOB value and are credited to an exporters' ledger on the ICEGATE portal — transferable to other importers as scrips. All direct exporters exporting notified products are eligible.

An Advance Authorisation (AA) is a duty-free import licence issued under the Foreign Trade Policy — allowing the holder to import specified inputs at zero BCD and zero IGST, for use in the manufacture and export of the finished product. The authorisation is based on SION (Standard Input-Output Norms) or self-declared norms. The holder must export within 18 months and redeem the AA by meeting the export obligation. This significantly reduces the effective cost of imported inputs for export-oriented manufacturers.

The Export Promotion Capital Goods (EPCG) scheme allows import of capital goods (plant, machinery, equipment) at zero BCD and zero IGST, subject to an export obligation of 6 times the duty saved within 6 years. It is particularly beneficial for manufacturing exporters investing in new machinery — the duty saved on import reduces the capital cost, and the export obligation is discharged through normal export activity.

Yes. India has Free Trade Agreements (FTAs) and Preferential Trade Agreements (PTAs) with several countries — ASEAN, Japan, South Korea, UAE (CEPA), Australia (ECTA), and others. Imports from FTA partner countries can qualify for reduced or zero BCD if the goods meet the Rules of Origin criteria. The importer must obtain a Certificate of Origin (Form AI or the country-specific form) from the exporter and present it to customs. FTA utilisation can significantly reduce import duty costs.

Need comprehensive indirect tax compliance and advisory?

We manage your complete indirect tax position — GST compliance, customs classification, import duty optimisation, export incentive claims, and cross-border transaction structuring — so you pay the right tax, recover what you're entitled to, and stay compliant.