As a developing economy, India relies significantly on foreign exchange inflows to simulate growth, sustain imbalances and meet its economic and social objectives.
Export promotion has always been one of the top priorities for the Government of India. Several export promotion programs have been introduced from time to time with a special focus on the Indian MSME sector.
The export promotion programs are in the form of granting incentives to exporters, concessional tax rates, exemption from input taxes etc. Some of the export incentives in India currently in force are:
A Merchant Exporter is a person engaged in purchase of goods in domestic market for export. A merchant Exporter is a trader engaged only in trading activity. A Merchant Exporter should not be involved in the manufacture of goods intended for export.
Globally, it is a general norm that exports should be zero rated, i.e., only the real value of goods/ services should be exported and not the taxes.
In the pre-GST era, Merchant Exporters used to procure goods intended for export, without payment of taxes. However, in the GST era, similar provisions exist, subject to fulfilment of certain conditions.
Vide notification no. 40/2017- Central tax (Rate) and 41/2017 - Central tax (Rate) dated 23 October 2017, Merchant Exporters are permitted to procure goods intended for export at a concessional rate of 0.1% as under:
Read more about merchant exporter and conditions to be fulfilled for exported under concessional rates.
Ocean Freight is one of the critical components in determining the loading price for the foreign importers. As a component of the loading price, Ocean Freight effects the competitiveness of the Indian exporters.
Vide Notification No. 14/2018 Central Tax and Notification 2/2018 Central Tax (Rate), services in the nature of transportation of goods by a vessel from customs station of clearance in India to a place outside India have been exempted from levy of GST.
Accordingly, freight charges paid to a shipping vessel for export of goods from India is not subject to GST.
This would result in favourable working capital inflows for the Indian exporters. This benefit is available till 30 September 2019.
Merchandise Exports from India Scheme (MEIS) is an export promotion scheme introduced by the Government of India.
The Merchandise Exports from India Scheme (MEIS) scheme seeks to promote export of notified goods manufactured or produced in India to notified countries.
The objectives of the Merchandise Exports from India Scheme (MEIS) are also aligned to the ‘Make in India’ scheme launched by the Government of India. These schemes aim to transform India into a global hub for manufacture of goods for both exports as well as domestic consumption.
推出“印度商品出口计划”（MEIS）的主要目标之一，是抵消印度特定商品出口商所面临的基础设施效率低下带来的不利影响，并为全球竞争提供公平的竞争环境。
符合条件的出口商有权以关税抵免凭证（DCS）的形式申请奖励。关税抵免凭证（DCS）由印度对外贸易总局（DGFT）签发。值得注意的是，DCS 是在现有出口退税计划之外额外提供的。
印度服务出口计划（SEIS）是印度政府为促进印度特定服务出口而推出的另一项出口促进计划。
通过奖励印度服务出口商，印度政府正在刺激印度服务出口的增长。这些措施进而增加了印度的外汇流入。
根据印度服务出口计划（SEIS），符合条件的服务出口商有权以关税抵免凭证（DCS）的形式申请奖励。关税抵免凭证（DCS）是根据印度服务出口计划（SEIS），按流入印度的净外汇收入的特定比例（3% 至 5%）签发的。
关税抵免凭证（DCS）可在使用时为出口商带来正向的营运资金流。关税抵免凭证（DCS）可在公开市场上自由转让以换取现金。
政府已公布了 12 类有资格根据 SEIS 计划申请奖励的服务，具体包括：
每一类别进一步列出了SEIS 计划下的具体合格服务。政府选择这些服务是基于它们为印度创造外汇流入的潜力。SEIS 还激励印度服务出口商在全球范围内保持竞争力。
阅读更多关于 SEIS 奖励申请流程的信息
点击此处申请 SEIS 奖励服务
阅读更多关于 SEIS 出口奖励
预先授权计划（“AA”）旨在为进口到印度进行增值并随后出口的货物提供优惠。
该计划允许免税进口将物理整合到出口产品中的投入品。
任何与支持制造商进行实体出口（包括向经济特区出口）、中间供应以及向外籍船舶/飞机供应“物料”的制造出口商或贸易出口商，在符合条件的情况下，均可享受预先授权计划（“AA”）的优惠。
此外，以下人员也可享受预先授权计划（“AA”）下的优惠。
预先授权计划（“AA”）持有人需满足多项条件，例如
出口促进资本货物（“EPCG”）计划是印度政府为促进资本货物进口至印度而推出的一项开创性举措。
出口促进资本货物（“EPCG”）计划旨在引入具有全球竞争力的制造技术及优质商品/服务，以提升印度的出口竞争力，并激励印度出口商。
根据出口促进资本货物（EPCG）计划，用于生产前、生产中及生产后阶段的资本货物可享受零关税进口。该授权自签发之日起18个月内有效。
EPCG计划允许进口各类新型资本货物。二手资本货物不得通过EPCG计划进口。
作为获得上述优惠的条件，印度出口商需在规定期限内实现出口额，其总额应达到进口时所减免关税额的六倍。
