- Introduction of “approved major exporter” regime for traders or manufacturers of exempted goods, with exports of not less than 80% of annual sales; a full sales tax exemption on import and purchase of goods or raw materials, components, and packaging
- Service tax group relief for taxable services provided by a company to third parties (other than companies within the same group) provided the value of such services does not exceed 5% of the total value of services provided within a 12-month period
Source: KPMG
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