Exporters who wish to avail of the Brand Rate of Duty Drawback need to apply for fixation of the rate for their export goods to the jurisdictional Central Excise Commissionarate. is payable to the exporters if the claim is not settled within three months from the date of issue of acknowledgement by the department. Forget password Customs Act 1962 in the GST regime. Duty Drawback under section 75 of Customs Act scheme provides refund of duties (Customs & Central Excise) paid on Raw Material & Inputs that have gone in production of goods for exports. Terms of Use || Computerized processing of shipping bills is in vogue at over 19 ports in India. In order to facilitate the drawback procedures, the Central Government is empowered to make rules. The Brand Rate letter is thereafter issued to the exporter. Exporters who wish to avail of the Brand Rate of Duty Drawback need to apply for fixation of the rate for their export goods to the jurisdictional Central Excise Commissionarate. This allows the card provider to reverse a payment you've made, as long as the card provider agrees that your complaint is legitimate. The All Industry Rate (AIR) is essentially an average rate based on the average quantity and value of inputs and duties (both Excise & Customs) borne by them and Service Tax suffered by a particular export product. Hence, the drawback scheme will continue in terms of both section 74 and section 75. Drawback under Section 75 The term „draw back‟ has been defined in Rule 2(a) Duty Drawback Rules, 1995 to mean in relation to any goods manufactured or processed in India and exported, the rebate of duty or tax, as the case may be, The period of 3 months can be extended up to 12 months subject to conditions and payment of requisite fee as provided in the Drawback Rules, 1995. Brand Rate Under Section 75   This work is handled by the jurisdictional Commissioners of Customs & Central Excise. ), dated the 6th December, 2018, Notification No. Difference between SAC Code and HSN Code under GST tax system in India. Published vide Notification Gazette of India, Extraordinary, Part 2, Section 3 (i), dated 26th May, 1995 (w.e.f. 441 (E), dated 26th May, 1995. TYPES OF DRAWBACK Under Section 74 of CustomsAct 1962 1. of Rules 6 and 7 of the Drawback Rules,1995. Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995 : (promulgated under Notification No.36/95 Cus (NT) dated 26.05.1995, as amended) In exercise of the powers conferred by section 74 of the Customs Act, 1962 (52 of 1962), the Central Government has notified the Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995 which provide as follows:- Option of All Industry Rate (AIR) as well as Brand Rate under Section 75 shall also continue. Introduction: Customs and Central Excise Duties Drawback Rules, 1995 have been framed outlining the procedure to be followed for the purpose of grant of duty drawback (for both kinds of duties suffered) by the Customs Authorities processing export documentation. The Duty Drawback Scheme seeks to rebate duty or tax chargeable on any imported / excisable materials and input services used in the manufacture of export goods. Excise duty changes on tobacco products, Indian Budget 2020-21. What is Brand Rate Under Section 75 under Indian Tax. In exercise of the powers conferred by Section 75 of the CA62, Section 37 of the Central Excise Act (CEA44), 1944, and Section 93A read with Section 94 of the Finance Act (FA94), 1994, the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, have been notified, allowing drawback of the Customs and excise duty paid on the materials used in the manufacture of the export … Customs and Central Excise Duties Drawback Rules, 1995 have been framed outlining the procedure to be followed for the purpose of grant of duty drawback (for both kinds of duties suffered) by the Customs Authorities processing export documentation. This means it is just as responsible as the retailer or trader for the goods or service supplied, allowing you to also put your claim to the credit card company. No amendments have been made to the drawback provisions (Section 74 or Section 75) under Customs Act 1962 in the GST regime. For this purpose, the exporter has to produce documents/proof about the actual quantity of inputs / services utilized in the manufacture of export product along with evidence of payment of duties thereon. Section 75 does not apply for payments made using these cards. Where the export product has not been notified in AIR of Duty Drawback or where the exporter considers the AIR of Duty Drawback insufficient to fully neutralize the duties suffered by his export product, he may opt for the Brand Rate of Duty Drawback. 5. The finance ministry has made useful amendments to the Duty Drawback Rules, allowing the exporters more time to file their claims. Members || G.S.R. The other scheme is payment of drawback under Section 75 and Rules made thereunder at specified rated on export of goods manufactured in India. Section 75 of the Customs Act, 1962 and Section 37 of the Central Excise Act, 1944, empower the Central Government to grant such duty drawback.   Section 76-I of the Customs Act has provided that any goods admitted to a Special Economic Zone (SEZ) from the Domestic Tariff Area (DTA) shall be eligible for drawback under Section 75 as if such goods are export goods for the purposes of that Section. 1.7.2017 Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995 : (promulgated under Notification No.36/95 Cus (NT) dated 26.05.1995, as amended) In exercise of the powers conferred by section 74 of the Customs Act, 1962 (52 of 1962), the Central Government has notified the Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995 which provide as follows:- This work is handled by the jurisdictional Commissioners of Customs & Central Excise. Privacy Policy || Comment below your thoughts about this post Brand Rate Under Section 75. 2. is not allowed if rate of drawback is less than 1% of FOB value, except where drawback amount per shipment exceeds Rs 500 under Rule 8(1) of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995. (5) In an action brought against the creditor under sub-section (1) he shall be entitled, in accordance with rules of court, to have the supplier made a party in the proceedings. Disclaimer || Under this scheme, the exporters are compensated by paying the amount of Customs, Central Excise duties and Service Tax incidence actually incurred by the export product. Customs and Central Excise Duties Drawback Rules 1995 2.All Industry Rates/ Brand Rates 3. under the Foreign Exchange Management Act, 1999 (42 of 1999), such drawback shall, 1[except under such circumstances or such conditions as the Central Government may, by rules, specify,] be deemed never to have been allowed and the Central Government may, by rules made under sub-section (2), specify the procedure for the recovery or adjustment of the amount of such drawback. Brand Rate of Duty Drawback: Short title, extent and commencement.-(1) These rules may be called the Customs and Central Excise Duties Drawback Rules, 2017. Customs and Central Excise Duties Drawback Rules, 1995 have been framed outlining the procedure to be followed for the purpose of grant of duty drawback (for both kinds of duties suffered) by the Customs Authorities processing export documentation. Short title, extent and commencement: Drawback under Section 75 The term „draw back‟ has been defined in Rule 2(a) Duty Drawback Rules, 1995 to mean in relation to any goods manufactured or processed in India and exported, the rebate of duty or tax, as the case may be, those persons who are recorded as a director in the companies registers and in the database of the Companies and Intellectual Property Commission. Section 75 of the Customs Act, 1962 and Section 37 of the Central Excise Act, 1944, empower the Central Government to grant such duty drawback. 2. used as inputs or fuel for captive power generation. CA/CWA/CS/Advocate/Others @ 2500/- +GST. Section 75 of the Customs Act, 1962 allows the drawback of duties of customs chargeable under the Act.       Duty Drawback under section 75 of Customs Act scheme provides refund of duties (Customs & Central Excise) paid on Raw Material & Inputs that have gone in production of goods for exports. Section 75 is the parent section of drawback and under Central Excise, Section 37 deals with it, which empowers to make rules. The application should include details of materials/components/input services used in the manufacture of goods and the duties/taxes paid on such materials/ components/input services. Any exporter can claim the All Industry Rate of Drawback as long as the export is in compliance with the various other provisions of Section 75 and 76 read with the Rules made there under. Where the export product has not been notified in AIR of Duty Drawback or where the exporter considers the AIR of Duty Drawback insufficient to fully neutralize the duties suffered by his export product, he may opt for the Brand Rate of Duty Drawback. 10. About us || The duty governed in section 75 is similar to but much wider in its application than under section 234 of the previous Companies Act, No. The longer period will be available under the rules made under Section 74, as well as Section 75 of the Customs Act, under the Foreign Exchange Management Act, 1999 (42 of 1999), such drawback shall, 1[except under such circumstances or such conditions as the Central Government may, by rules, specify,] be deemed never to have been allowed and the Central Government may, by rules made under sub-section (2), specify the procedure for the recovery or adjustment of the amount of such drawback. G.S.R. The legal framework in this regard is provided under Sections 75 and 76 of the Customs Act, 1962 and the Customs and Central Excise Duties and Service Tax Drawback Rules, 1995 (henceforth referred as Drawback Rules). Manner and time of claiming drawback on goods exported other than by post,-(1) A claim for drawback under rules shall be filed in the form at Annexure II within three months from the date on which an order permitting clearance and loading of goods for exportation under section 51 is made by proper officer of customs. The Central Government is empowered to grant Duty Drawback under section 74 and 75 of the Customs Act, 1962. A new Section 75 A has been incorporated in the Customs Act to provide for payment of interest on delayed payment of drawback. 12/2019 - Dated: 16-2-2019 - Amendment in notification No. Database || Section 75 - Drawback on imported materials used in the manufacture of goods which are exported - Customs Act, 1962. ||, Notification No. Section 75 of customs Act allows drawback on physical exports (other than re-exports) of finished products wherein duty [excise/customs (import) on indigenous or imported] paid inputs have been used. 1.7.2017 – In exercise of the powers conferred by sub-section (2) of section 75 of the Customs Act, 1962 (52 of 1962) and sub-section (2) ... requirements for claiming drawback as specified in rule 12, 13 and 14of the said rules, ... as referred under sub-rule (1) of rule 7 of the said rules … The Customs Act lays down certain limitations and conditions which exporters claiming drawback have to meet/fulfill. Drawback sanctioned under section 75 has a two tier system involving 61 of 1973. Besides, drawback is also admissible under Deemed Export Policy, as detailed in Chapter 21. Feedback || The Customs Act lays down certain limitations and conditions which exporters claiming drawback have to meet/fulfill. The All Industry Rate (AIR) is essentially an average rate based on the average quantity and value of inputs and duties (both Excise & Customs) borne by them and Service Tax suffered by a particular export product. Refer Us || The period of 3 months can be extended up to 12 months subject to conditions and payment of requisite fee as provided in the Drawback Rules, 1995. Section 75: As per section 75, if the export of products manufactured or processed out of imported material with value addition, then a drawback should be allowed of duties of customs chargeable on any imported materials … Name:   The Brand Rate letter is thereafter issued to the exporter. Whereas section 75 allows drawback on imported goods used in the manufacture of export goods. Introduction: The Duty Drawback Scheme seeks to rebate duty or tax chargeable on any imported / excisable materials and input services used in the manufacture of export goods. Customs and Central Excise Duties Drawback Rules, 1995 have been framed outlining the procedure to be followed for the purpose of grant of duty drawback (for both kinds of duties suffered) by the Customs Authorities processing export documentation. Export of Imported Goods (Drawback of Customs Duties) Rules, 1995. (c) Claims filed before commencement of these rules: In terms of proviso to section 75A (1), drawback in respect of any claim filed under section 74 or section 75 of the Customs Act, before the enactment of Finance Act, 1995, if not paid within three months from the date of enactment will require to be paid with interest at the prescribed rates. Drawback on imported materials used in the manufacture of goods which are exported.-(1) Where it appears to the Central Government that in respect of goods of any class or description … Sub : Drawback claim under Section 75 of the Customs Act, 1962. GST and Drawback . (1A) Where it appears to the Central Government that the quantity of a particular material imported into India is more th ..... ..... er by manufacturers generally or by persons processing or carrying on any operation generally or by any particular manufacturer or particular person carrying on any process or other operation, and interest if any payable thereon; (aa) for specifying the goods in respect of which no drawback shall be allowed; (ab) for specifying the procedure for recovery or adjustment of the amount of any drawback which had been allowed under sub-section (1) or interest chargeable thereon; (b) for the production ..... || GST tariff for Maintenance or Repair Services, Export Import HS code for electric ignition etc equip, generators, parts. The details about Brand Rate Under Section 75 are explained here. © Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Under section 74 of the Customs Act, 1962 duty drawback to the extent of 98 percent of the duty paid on imported goods can be claimed for re-export, provided the goods are re-exported within two years of payment of import duty. The Duty Drawback is of two types: (i) All Industry Rate and (ii) Brand Rate. Where exporter desires that he may be granted Drawback provisionally, the jurisdictional Commissioner may determine the same, provided the exporter executes a general bond, binding himself to refund the Drawback amount granted to him, if it is found later that the Duty Drawback was either not admissible to him or a lower amount was payable. Customs and Central Excise Duties Drawback Rules, 1995 have been framed outlining the procedure to be followed for the purpose of grant of duty drawback (for both kinds of duties suffered) by the Customs Authorities processing export documentation. Who has to obtain GST registration in India? CUSTOMS & CENTRAL EXCISE DUTIES DRAWBACK RULES, 1995 The Act In exercise of the powers conferred by section 75 of the Customs Act, 1962 (52 of 1962), and section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules namely: 1. Provided further that where any drawback has been allowed on any goods under this sub-section and the sale proceeds in respect of such goods are not received by or on behalf of the exporter in India within the time allowed under the Foreign Exchange Management Act, 1999 (42 of 1999), such drawback shall be deemed never to have been allowed and the Central Government may, by rules made under … It has therefore been prescribed under proviso to section 75(1) of the Customs Act that no drawback of duty shall be allowed under this section if: (a) the export value of the finished goods or the class of goods is less than the value of the imported material used in the manufacture or processing of such goods or carrying out any operation on such goods or class of goods; or G.S.R. 26th May, 1995) Act2137. Under this scheme, the exporters are compensated by paying the amount of Customs, Central Excise duties and Service Tax incidence actually incurred by the export product. Is IGST paid on imports by EOU is refundable? Under the GST regime, Drawback under Section 75 shall be limited to Customs duties on imported inputs and Central Excise duty on items specified in the Fourth Schedule to Central Excise Act 1944 (specified petroleum products, tobacco, etc.) claiming drawback under this Section. E. Limitations on Drawback Admissibility: 14. E. Limitations on Drawback Admissibility: 14. 2. is not allowed if rate of drawback is less than 1% of FOB value, except where drawback amount per shipment exceeds Rs 500 under Rule 8(1) of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995. Duty drawback under Section 75 of Customs Act, 1962: 1. is allowed on imported materials used in the manufacture of export goods. Option of All Industry Rate (AIR) as well as Brand Rate under Section 75 shall also continue. 82/2019 - Dated: 15-11-2019 - Seeks to amend Notification No. Similarly duty drawback under section 75 of The Customs Act, 1962 is also available on imported materials used in the manufacture of goods which are exported subject to the conditions and procedures mentioned in The Customs, Central Excise Duties and Service Tax Drawback Rules, 1995. In terms of Rule 6 of the Drawback Rules, 1995 on receipt of the Brand Rate application, the jurisdictional Commissioner shall verify the details furnished by the exporter and determine the amount/rate of Drawback. drawback is required to be made within 3 months from the date of export of goods. No amendments have been made to the drawback provisions (Section 74 or Section 75) under. The duties and tax neutralized under the scheme are (i) Customs and Union Excise Duties in respect of inputs and (ii) Service Tax in respect of input services. The duties and tax neutralized under the scheme are (i) Customs and Union Excise Duties in respect of inputs and (ii) Service Tax in respect of input services. Deemed Exports provision under FTP also provides drawback for deemed export purposes. Where exporter desires that he may be granted Drawback provisionally, the jurisdictional Commissioner may determine the same, provided the exporter executes a general bond, binding himself to refund the Drawback amount granted to him, if it is found later that the Duty Drawback was either not admissible to him or a lower amount was payable. *, Meaning of Brand Rate Under Section 75 under Indian Tax, Indian Union Budget 2015-16, Import Excise duty changes under Chapters 75 to 83, Indian Budget 2018-19, changes in import BCD under chapter 75, CUSTOMS Notification No 31 of 2020 dated 13th July, 2020, Notification No 30/2020 Customs date on 10th July, 2020, CUSTOMS Notification No 29 of 2020 dated 6th July, 2020, Notification no 06/2020 CENTRAL EXCISE date on 5th May, 2020, CENTRAL EXCISE Notification No 05 of 2020 dated 5th May, 2020, Central Tax Notification No 09 of 2020 dt 16th March, 2020 under GST, CUSTOMS Notification No 15 of 2020 dated 13th March, 2020, Notification no 04/2019 CENTRAL EXCISE date on 13th March, 2020, CENTRAL EXCISE Notification No 03 of 2020 dated 13th March, 2020, CUSTOMS (ADD) Notification No 06 of 2020 dated 12th March, 2020, FAQ on Time of Supply of services under GST in India, GST REG 22 Order for Cancellation of Provisional Registration. Section 75 of the Customs Act, 1962 and Section 37 of the Central Excise Act, 1944, empower the Central Government to grant such duty drawback. Deemed Exports provision under FTP also provides drawback for deemed export purposes. Section 75 of the Customs Act, 1962 and Section 37 of the Central Excise Act, 1944, empower the Central Government to grant such duty drawback. Section 75 of Customs Act 1962 1. The Brand Rate of Duty Drawback is granted in terms. Customs and Central Excise Duties Drawback Rules, 1995 have been framed outlining the procedure to be followed for the purpose of grant of duty drawback (for both kinds of duties suffered) by the Customs Authorities processing export documentation. 56/2020 - Dated: 13-7-2020 - Seeks to amend Notification No. DRAWBACK DECLARATION S/B No ... That the goods are not manufacture partly or wholly in bond under Section 65 of the Customs Act, 1962. Duty drawback under Section 75 of Customs Act, 1962: 1. is allowed on imported materials used in the manufacture of export goods. ... ANNEXURE II: Form for claim of drawback under Rule 13. 1962) and section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules, namely:- 1. used as inputs or fuel for captive power generation. The All Industry Rates are notified by the Government in the form of a Drawback Schedule every year (normally after the announcement of Union Budget to factor the changes in the duty structure etc.) The Duty Drawback provisions are described under Section 74 and Section 75 under the Customs Act, 1962. 723(E).—In exercise of the powers conferred by section 75 of the Customs Act, 1962 (52 of 1962), section 37 of the Central Excise Act, 1944 (1 of 1944) and section 93A read with section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules to further amend the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, namely:- Site Map || The All Industry Rates are notified by the Government in the form of a Drawback Schedule every year (normally after the announcement of Union Budget to factor the changes in the duty structure etc.) The procedure for claiming drawback under Section 74 of Customs Act 1962 when the goods are re-exported other than by post as per Rule 5 of the Re-Export Of Imported Goods (Drawback Of Customs Duties) Rules, 1995, is as given below: *, Message: The Customs and Central Excise Duties Drawback Rules, 1995. In terms of Rule 6 of the Drawback Rules, 1995 on receipt of the Brand Rate application, the jurisdictional Commissioner shall verify the details furnished by the exporter and determine the amount/rate of Drawback. Section 75 of the Customs Act, 1962 and Section 37 of the Central Excise Act, 1944, empower the Central Government to grant such duty drawback. What is Brand Rate Under Section 75 under Indian Tax The legal framework in this regard is provided under Sections 75 and 76 of the Customs Act, 1962 and the Customs and Central Excise Duties and Service Tax Drawback Rules, 1995 (henceforth referred as Drawback Rules). The Brand Rate of Duty Drawback is granted in terms Ltd.] All rights reserved. 95/2018- Customs (N.T. Home || The underlying principle of the drawback under section 75 is that, the government fixes a rate per unit of final article to be exported out of the country as the amount of … The Custom House of the port of export is also given a copy to facilitate payment of Drawback to the exporter. The Central Government is empowered to grant duty drawback under section 74 and 75 of the Customs Act, 1962. The other scheme is payment of drawback under Section 75 and Rules made thereunder at specified rates on export of goods manufactured in India. 75. Brand Rate Under Section 75 . Rule 18 is procedural in nature and it has enumerated … Q.2 In cases where the Rate of Drawback is not fixed what is the procedure to claim Drawback? The Central Government is empowered to grant duty drawback under section 74 and 75 of the Customs Act, 1962. Conclusion– Rule 18 of Drawback Rules read with Section 75 of the Customs Act, 1962 deals with the recovery of drawback amount in case of non-realization of export proceeds.   Section 75 applies to registered directors and alternate directors, i.e. Contact us || "Re- export of Imported Goods (Drawback of Customs duties) Rules, 1995. Comment below your thoughts about this post Brand Rate Under Section 75. Drawback on imported materials used in the manufacture of goods which are exported.—. The exporter has to make an application to the Commissioner having jurisdiction over the manufacturing unit, within 3 months from the date of the ‘Let Export’ order. As regards the customs component, it requires to be noticed that the second proviso to Section 75 of the Customs Act 1975 existed in the statute book from 1991 onwards and the provision reads as under: Section 75. G.S.R. || Drawback on imported materials used in the manufacture of export goods under Section-75. PROCESSING OF DRAWBACK CLAIMS UNDER SECTION 75 OF THE CUSTOMS ACT UNDER THE EDI SYSTEM. (E). Under the GST regime, Drawback under Section 75 shall be limited to Customs duties on imported inputs and Central Excise duty on items specified in the Fourth Schedule to Central Excise Act 1944 (specified petroleum products, tobacco, etc.) New User/ Regiser, With popular demand, we introduce:-Special offer on GST Package for Professionals i.e. Supplementary Claim . The manner and time limit for filing the claims are prescribed under the Customs and Central Excise Duties Drawback Rules 1995 as amended from time to … Notification, accordingly in terms of the Section 75(3) of the Customs Act, 1962 and Rule 5(2) of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, it may be noted that the changes made in Note and Condition 12A shall be applicable w.e.f. Section 12 of the said Act provides for levy of duties of customs at such rates as may be specified under the Customs Tariff Act, 1975 or any other law for the time being in force. The Duty Drawback is of two types: … Section 75 of the Customs Act, 1962 and Section 37 of the Central Excise Act, 1944, empower the Central Government to grant such duty drawback. Notification, accordingly in terms of the Section 75(3) of the Customs Act, 1962 and Rule 5(2) of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, it may be noted that the changes made in Note and Condition 12A shall be applicable w.e.f. Duty drawback provisions are given under section 74 and 75 of the Customs Act, 1962. Section 74 is applicable when imported goods are re-exported as it is, and article is easily identifiable while section 75 is granted when imported materials are used in the manufacture of goods which are then exported. Interest at the rate of 15% P.A. *, Email: Site Map - Recent || claiming drawback under this Section. 07/2020- Customs (N.T. Before proceeding further to discuss Rule 18 of the Drawback Rules, 2017, it is expedient to put some light on legislative genesis of drawback under Customs and Central Excise Duties Drawback Rules, 2017. The Brand Rate of Duty Drawback is allowed in cases where the export product does not have any AIR of Duty Drawback or the same neutralizes less than 4/5th of the duties paid on materials used in the manufacture of export goods. drawback provisions (Section 74 or Section 75) under Customs Act, 1962 in the GST regime. That the goods are not manufacture partly or wholly in bend under Rule 191B of the Central excise Rules,1944. The Duty Drawback Scheme seeks to rebate duty or tax chargeable on any imported / excisable materials and input services used in the manufacture of export goods. 1. 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Or Repair services, export Import HS Code for electric ignition etc equip drawback rules under section 75 generators,....: ( i ) All Industry Rate ( AIR ) as well as Brand Rate Section. Partly or wholly in bend under Rule 13 of Customs & Central Excise Duties drawback Rules,.... These cards besides, drawback is of two types: ( i ) All Industry Rate and drawback rules under section 75! Title, extent and commencement.- ( 1 ) These Rules May be called the Customs and Central.... The other scheme is payment of drawback under Section 75 materials/ components/input services other scheme is drawback rules under section 75 of drawback the! I ) All Industry Rate ( AIR ) as well as Brand Rate of under! Those persons who are recorded as a director in the manufacture of goods manufactured in.! In Notification No is another form of protection for debit and pre-paid cards called Chargeback the Rate... Tobacco products, Indian Budget 2020-21 16-2-2019 - Amendment in Notification No are here! Extent and commencement.- ( 1 ) These Rules May be called the Customs Act under the EDI.. And conditions which exporters claiming drawback have to meet/fulfill we introduce: -Special offer on GST Package for Professionals..

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