Government of India has been endeavoring to develop exports through various financial and non-financial assistance and fiscal incentives to the exporters. They are divided in two categories. They are:
1. Incentive Linked to Export performance
(a) Duty Drawback(DBK)
(b) Excise Duty – Refund/Exemption
(c) Duty Free Replenishment Certificate
(d) Duty Entitlement Pass Book Scheme.
2. Duty Exemption Scheme
Advance License
3. Fiscal Incentives
(a) Sales Tax Exemption
(b) Income Tax Exemption
4. Claim for Rail Freight Rebate
5. Claim for Air Freight Assistance