|
15 Sales tax deferral |
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|
(₹ In Crore) |
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|
Particulars |
As at 31 March |
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|
2026 |
2025 |
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|
|
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Unsecured Sales tax deferral liability, an incentive under Package Scheme of Incentives 1983 and 1993 – interest free, partially prepaid |
73.30 |
127.64 |
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|
73.30 |
127.64 |
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The exemption of interest on the sales tax liability deferred for payment is considered as a Government grant and measured at an internal rate of return available for pre-payment of the liability as per the sales tax rules. [See note 33 and 29A]