Maharashtra vat on ddp sale

Delivered Duty Paid or DDP means the exporter himself pays customs duties and completes customs formalities. Your client being importer will not pay customs duty if he imported on DDP basis. The exporter who sold to your client will pay Basic Customs duty,CVD and SAD.There is not VAT on import. When your client receives goods and sells in Maharastra to a local customer then VAT is attracted. Your client will pay customs duties if he imported on FOB or C&F basis but not importing on DDp basis

Thanks Vishwanath Ji

One customer says to my client that import the goods on his behalf and sells the goods to him as an agent.

Whether this arrangement is possible.

In that case, whether Maharashtra vat applicable or not.

Which section of Maharashtra Vat Tax Act deals with this sale arrangement.

Please reply with reference to specific section of Maharashtra Vat Act

Thanks

I am not aware of specific sections of MVAT law,but can clearly say that VAT is applicable only on sale within state. The import transaction can never be subjected to VAT. The subsequent sale within the state of Maharashtra will attract VAT. Therefore your client when he stocks the imported goods in Maharastra and sells them in Maharashtra, he will have to pay VAT.