Question : DUTY EXEMPTION FOR RICE EXPORT



(a) whether the Government have examined the feasibility of exemption of duties and taxes to private parties for rice export in view of huge stocks in the country, especially in Andhra Pradesh ; and

(b) if so, the decisions taken in the matter ?

Answer given by the minister


FINANCE MINISTER (YASHWANT SINHA)

(a) Under article 286 of the Constitution, no law of a State shall impose or authorise the imposition of, a tax on the sale or purchase of goods where such sale or purchase takes place in the course of the export of the goods out of the territory of India.

(b) Does not arise.