Scéim loghadh CBL Gujarat: Is féidir le fiontar Gujarati a fhorchúiteamh an CBL a íocadh ar a ionchuir cheannaithe i bhfoirm creidmheas cánach ionchuir.
Gujarat’s VAT remission scheme: a Gujarati enterprise can recoup the VAT paid on its purchased inputs in the form of an input tax credit.
I gcás ina mbeidh duine inchánach faoi réir an chórais rialta CBL ina Bhallstát bunaíochta ach go mbaineann sé leas as an díolúine CBL d'fhiontair bheaga i mBallstát eile, ba cheart go léireofaí leis an asbhaint cánach ionchuir nasc le soláthairtí cánach an duine inchánach.
Where a taxable person is subject to the regular VAT regime in its Member State of establishment, but avails itself of the VAT exemption for small enterprises in another Member State, the input tax deduction should reflect a connection to taxed supplies of the taxable person.