CV

Indirect Tax Laws

Ch 6 · Foreign Trade Policy (FTP) 2023

5 concept points · 3 formulas · 4 exam-critical points.

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Concept
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Chart Summary
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Formula Sheet
Important Points

📘 Core concepts

  1. 1FTP 2023 issued by DGFT for boosting exports; no fixed end date (continuous).
  2. 2Schemes: RoDTEP (Remission of Duties & Taxes on Exported Products), RoSCTL (textiles).
  3. 3AA (Advance Authorisation): duty-free import of inputs for exports.
  4. 4EPCG (Export Promotion Capital Goods): zero-duty capital goods with export obligation.
  5. 5Status Holder recognition (One Star to Five Star) based on export performance.

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