Uncategorized India GST friction on Entry Taxes » VAT Live 25 November 201419 views1 min read India GST friction on Entry Taxes » VAT Live. Peru VAT on import of intangible goods – regulated Vietnam – Value added tax (VAT) guidance with respect to VAT refunds for oil exploration projects that have no commercial delivery; export services eligible for the 0% rate of VAT; customs declarations not eligible for VAT deduction and refund | KPMG | GLOBAL