Author: admin_gst

Rule 146
Recovery through execution of a decree, etc.
GST
DEMANDS AND RECOVERY
Rule 146 of Central Goods and Services Tax Rules, 2017
Recovery through execution of a decree, etc.-
146. Where any amount is payable to the defaulter in the execution of a decree of a civil court for the payment of money or for sale in the enforcement of a mortgage or charge, the proper officer shall send a request in FORM GST DRC- 15 to the said court and the court shall, subject to the provisions of

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Rule 145
Recovery from a third person.
GST
DEMANDS AND RECOVERY
Rule 145 of Central Goods and Services Tax Rules, 2017
Recovery from a third person.-
145. (1) The proper officer may serve upon a person referred to in clause (c) of sub-section (1) of section 79 (hereafter referred to in this rule as “the third person”), a notice in FORM GST DRC-13 directing him to deposit the amount specified in the notice.
(2) Where the third person makes the payment of the amount specified in t

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Rule 144
Recovery by sale of goods under the control of proper officer.
GST
DEMANDS AND RECOVERY
Rule 144 of Central Goods and Services Tax Rules, 2017
Recovery by sale of goods under the control of proper officer.-
144. (1) Where any amount due from a defaulter is to be recovered by selling goods belonging to such person in accordance with the provisions of clause (b) of sub-section (1) of section 79, the proper officer shall prepare an inventory and estimate the market value of such goods and proceed to sell only so much of the goods as may be required for recovering the amount payable along with the administrative expenditure incurred on the recovery process.
(2) The said goods shall be sold through a process of auction,

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n case the successful bidder fails to make the payment of the full amount, as the case may be.
(5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12.
(6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction and release the goods.
(7) The proper officer shall cancel the process and proc

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Rule 143
Recovery by deduction from any money owed.
GST
DEMANDS AND RECOVERY
Rule 143 of Central Goods and Services Tax Rules, 2017
Recovery by deduction from any money owed.-
143. Where any amount payable by a person (hereafter referred to in this rule as “the defaulter”) to the Government under any of the provisions of the Act or the rules made thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to deduct the amount from any money owi

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Rule 142
Notice and order for demand of amounts payable under the Act.
GST
DEMANDS AND RECOVERY
Rule 142 of Central Goods and Services Tax Rules, 2017
CHAPTER – XVIII
DEMANDS AND RECOVERY
4[142. Notice and order for demand of amounts payable under the Act.-
(1) The proper officer shall serve, along with the
(a) notice issued under section 52 or section 73 or section 74 16[or section 74A] or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130, a summary thereof electronically in FORM GST DRC-01,
(b) statement under sub-section (3) of section 73 or sub-section (3) of section 74 17[or sub-section (3) of section 74A], a summary thereof electronically in FORM GST DRC-02, specifying therein the details of the amount payable.
5[(1A) The 8[proper officer may], before service of notice to the person chargeable with tax, interest and penalty, under sub-section (1) of Section 73 or sub-section (1) of Section 7

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n portal electronically.]
7[(2A) Where the person referred to in sub-rule (1A) has made partial payment of the amount communicated to him or desires to file any submissions against the proposed liability, he may make such submission in Part B of FORM GST DRC-01A 14[, and thereafter the proper officer may issue an intimation in Part-C of FORM GST DRC-01A, accepting the payment or the submissions or both, as the case may be, made by the said person.]]
15[(2B) Where an amount of tax, interest, penalty or any other amount payable by a person under section 52 or section 73 or section 74 20[or section 74A] or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130, has been paid by the said person through an intimation in FORM GST DRC-03 under sub-rule (2), instead of crediting the said amount in the electronic liability register in FORM GST PMT -01 against the debit entry created for the said demand, the said person may file an a

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specified therein, or where the person concerned makes payment of the amount referred to in sub-section (1) of section 129 within seven days of the notice issued under sub-section (3) of that Section but before the issuance of order under the said sub-section (3), he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an intimation in FORM GST DRC-05 concluding the proceedings in respect of the said notice.]
(4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section 74 22[or sub-section (6) of section 74A] or sub-section (3) of section 76 or the reply to any notice issued under any section whose summary has been uploaded electronically in FORM GST DRC-01 under sub-rule (1) shall be furnished in FORM GST DRC-06.
(5) A summary of the order issued under section 52 or section 62 or section 63 or section 64 or section 73 or section 74 23[or section 74A] or section 75 or section 76 or section 122 or

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w.e.f. 01-04-2019 before it was read as,
“Notice and order for demand of amounts payable under the Act.-
142. (1) The proper officer shall serve, along with the
(a) notice under sub-section (1) of section 73 or sub-section (1) of section 74 or sub-section (2) of section 76, a summary thereof electronically in FORM GST DRC-01,
(b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02, specifying therein the details of the amount payable.
(2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the sai

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y the person chargeable with tax.
(6) The order referred to in sub-rule (5) shall be treated as the notice for recovery.
(7) Any rectification of the order, in accordance with the provisions of section 161, shall be made by the proper officer in FORM GST DRC-08.'”
5.
Inserted vide Notification No. 49/2019 – Central Tax dated 09-10-2019
6.
Inserted vide Notification No. 49/2019 – Central Tax dated 09-10-2019
7.
Inserted vide Notification No. 49/2019 – Central Tax dated 09-10-2019
8. 
Substituted vide Notification No. 79/2020 – Central Tax dated 15-10-2020 before it was read as, “proper officer shall”
9.
Substituted vide Notification No. 79/2020 – Central Tax dated 15-10-2020 before it was read as, “shall communicate”
10. 
Substituted vide Notification No. 40/2021 – Central Tax dated 29-12-2021 w.e.f. 01-01-2022 before it was read as,
“fourteen days of detention or seizure of the goods and conveyance”
11. 
Substitu

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-11-2024
17. 
Inserted vide Notification No. 20/2024 – Central Tax dated 08-10-2024 w.e.f. 01-11-2024
18. 
Inserted vide Notification No. 20/2024 – Central Tax dated 08-10-2024 w.e.f. 01-11-2024
19. 
Substituted vide Notification No. 20/2024 – Central Tax dated 08-10-2024 w.e.f. 01-11-2024 before it was read as, 
“or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74”
20. 
Inserted vide Notification No. 20/2024 – Central Tax dated 08-10-2024 w.e.f. 01-11-2024
21. 
Substituted vide Notification No. 20/2024 – Central Tax dated 08-10-2024 w.e.f. 01-11-2024 before it was read as, 
“(3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the servi

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Rule 141
Procedure in respect of seized goods.-
GST
Inspection, Search and Seizure
Rule 141 of Central Goods and Services Tax Rules, 2017
Procedure in respect of seized goods.-
141. (1) Where the goods or things seized are of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such goods or things or the amount of tax, interest and penalty that is or may become payable by the taxable person, whichever is lower, such goods

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Rule 140
Bond and security for release of seized goods.
GST
Inspection, Search and Seizure
Rule 140 of Central Goods and Services Tax Rules, 2017
Bond and security for release of seized goods.-
140. (1) The seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable.
Explanation.- F

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Rule 139
Inspection, search and seizure
GST
Inspection, Search and Seizure
Rule 139 of Central Goods and Services Tax Rules, 2017
CHAPTER – XVII
INSPECTION, SEARCH AND SEIZURE
Inspection, search and seizure.-
1[139. (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorisation in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation.
(2) W

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GST on frequent purchase
Query (Issue) Started By: – Kishan Barai Dated:- 5-7-2017 Last Reply Date:- 16-7-2017 Goods and Services Tax – GST
Got 1 Reply
GST
My friend has a trading shop of tools & nut bolts, he registered in GST as his turn over was above 20,00,000 INR , now many small carpenter , garage owner , home decor biz came to his shop for purchasing tools & nut bolts & my friend billed them after a month. Every time when they come to buy he give them chalan with bill to be p

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Rule 96A
Export of goods or services under bond or Letter of Undertaking
GST
Refund
Rule 96A of Central Goods and Services Tax Rules, 2017
1[96A. 4[Export] of goods or services under bond or Letter of Undertaking.-
(1) Any registered person availing the option to supply goods or services for export without payment of integrated tax shall furnish, prior to export, a bond or a Letter of Undertaking in FORM GST RFD-11 to the jurisdictional Commissioner, binding himself to pay the tax due along with the interest specified under sub-section (1) of section 50 within a period of –
(a) fifteen days after the expiry of three months, 2[or such further period as may be allowed by the Commissioner,] from the date of issue of the invoi

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mitted to the system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronically transmitted to the common portal from the said system.
3[Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:
Provided further that the information in Table 6A furnished under the fi

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shed in place of a bond.
(6) The provisions of sub rule (1) shall apply, mutatis mutandis, in respect of zero-rated supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit without payment of integrated tax.]
 
 
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NOTES:-
1.
Inserted vide Notification No. 15/2017 – Central Tax dated 01-07-2017 w.e.f. 01-07-2017
2.
Inserted vide Notification No. 47/2017-Central Tax dated 18-10-2017
3.
Inserted vide Notification No. 51/2017 – Central Tax dated 28-10-2017
4.
Substituted vide Notification No. 03/2019-Central Tax dated 29-01-2019 w.e.f. 01-02-2019 before it was read as, “Refund of integrated tax paid on export”
5.
Inserted vide Notification

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gst rate and hsn code for following items
Query (Issue) Started By: – sachin patil Dated:- 5-7-2017 Last Reply Date:- 23-7-2017 Goods and Services Tax – GST
Got 1 Reply
GST
what is hsn code & gst rate for
1. manufacturing pattern for foundry ( metal foundry) with material.
2.manufacturing pattern for foundry ( metal foundry) without material.
3.job work done on labour charges base( machining of automobile components batch qty.)
Reply By vk agarwal:
The Reply:
1. For 1 , pl refe

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whether consignment sales agent can opt for composition scheme
Query (Issue) Started By: – vivek mb Dated:- 5-7-2017 Last Reply Date:- 6-7-2017 Goods and Services Tax – GST
Got 1 Reply
GST

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Goods and services tax compliance rating.
Section 149
GST – States
MISCELLANEOUS
Madhya Pradesh Goods and Services Tax Act, 2017
149. Goods and services tax compliance rating.
(1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance with the provisions of this Act.
(2) The goods and services tax compliance rating score may be determined on the basis of such parameters as may be prescribed.
(

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GST on Rice and other cereals
By: – V ALAGAPPAN
Goods and Services Tax – GST
Dated:- 5-7-2017

In the first list of GST rates for goods, there was a small confusion as cereals at SL.No: 10 was taxable at NIL rate, (other than those put up in their containers and bearing a Registered brand name) , but the rate for unit packed branded cereals was not given. But everybody came to a conclusion that packed cereals would be taxed at 5%. On the meeting held on 3rd June, 2017 the council fixed the rate at 5%. The following cereals fall under Chapter 10:
1001 Wheat and meslin
1002 Rye
1003 Barley
1004 Oats
1005 Maize (Corn)
1006 Rice
1007 Grain sorghum
1008 Bulk wheat, millet and canary seed, other cereals such as Jawar, Bajar

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was decided in Shalimar Super Foods case that when not uniform quantities were packed in plastic bags, not sealed and not containing preprinted quantities the same cannot be treated as unit container.
Hence when quantity is preprinted, quantities packed are uniform and packing is sealed, GST is payable on rice.
When pizza was packed in cartons and transported for delivery as per order it was held not as unit container.
When pasta was packed in 10Kg packs and two such packs were packed in a large pack, it was held as unit packing.
Also when pickles sold in sachets, containing predetermined quantity was held as unit packing.
What is registered brand?
As per the CBEC classification Fro.B-4/2/2001-TRU dated 02-03-2001
“Registered Brand n

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Red-carpet entry of GST from July 1, 2017 and gist of the various GST Notifications
By: – Bimal jain
Goods and Services Tax – GST
Dated:- 5-7-2017

Dear Professional Colleague,
Red-carpet entry of GST from July 1, 2017 and gist of the various GST Notifications
“India will now have one tax. GST is actually a Good and Simple Tax……”
Hon'ble Prime Minister, Shri Narendra Modi
When the clock struck midnight on June 30, 2017, the Country India witnessed the biggest indirect tax reform namely Goods and Services Tax (“GST”) receiving a red carpet welcome in Parliament's Central Hall. It was a luxury welcome for the long-awaited GST, ending a 14-year struggle to enlist political support for a move that will replace around 17 federal and state levies and unify a country of 1.3 billion people into one of the world's biggest common markets.
Today is indeed a memorable and historic day for Country India.
Gist of the various GST Notifications:
Recently, the Govern

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ed in a table below:-
Serial No.
Annual turnover in the preceding Financial Year
Number of Digits of HSN Code
*
Upto rupees one crore fifty lakhs
NIL
More than rupees one crore fifty lakhs and upto rupees five crores
2
More than rupees five crores
4
The Government has fixed the rate of interest for the following cases as mentioned in table below:-
Serial No.
Description
Rate of Interest
*
In case of non-payment of tax amount
18
In case of undue or excess claim of input tax credit or undue or excess reduction in output liability
24
In case refund is withheld and which as a result of appeal or further proceedings is sanctioned
6%
In case of refund not granted within 60 days from the date of making application for refund
6%
In case of refund not granted within 60 days from the date of receipt of application filed consequent to an order passed by an adjudicating authority or Appellate Authority or Appellate Tribunal or Court
9%
The Government has prescribed

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of 1998).
The Government has exempted the Intra-State supplies of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the GST leviable thereon, if amount of such supply from any or all the un-registered suppliers is upto ₹ 5,000 in a day.
The registered person may issue a consolidated invoice at the end of a month for all supplies from unregistered suppliers covered under RCM, where the aggregate value of such supplies exceeds ₹ 5,000 from anyor all the suppliers.
The Government has exempted intra-State supplies of second hand goods received by a registered person, dealing in buying and selling of second hand goods and who pays the GST on the value of outward supply of such second hand goods, from any supplier, who is not registered, from the whole of the tax leviable thereon under RCM.
The Government has exempted intra-State supplies of goods/services received by a TDS deductor, from any supplier, wh

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elation to taxes paid on supply of services, relating to construction of complex, building, civil structure or part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate.
The word “room tariff & room rent” as mentioned in the rate schedules approved by the GST council has been replaced “declared tariff”. With effect of this amendment, the GST rate applicable on room rent shall be determined based on declared tariff. However, tax shall be levied on the transaction value.
The Government notifies that in case of following categories of services, the GST on supplies shall be paid by the electronic commerce operator –
* Services by way of transportation of passengers by a radio-taxi, motorcab, maxicab and motor cycle
* Services by way of providing accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for resident

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GST, re-monetisation among major initiatives of Government: Dr Jitendra Singh
GST
Dated:- 5-7-2017

The Union Minister of State (Independent Charge) for Development of North Eastern Region (DoNER), MoS PMO, Personnel, Public Grievances, Pensions, Atomic Energy and Space, Dr Jitendra Singh has said that the GST rollout and re-monetization are among the major bold initiatives of the Central Government. Addressing the 43rd Advanced Professional Programme in Public Administration organized by the Indian Institute of Public Administration (IIPA) here yesterday with the support of Department of Personnel & Training (DoPT), he said these initiatives could be carried forward successfully because of the people's faith in the sincerity a

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-monetization because, they trusted that, in the long run, this would be to their benefit and help the future of their children.
Dr Jitendra Singh said that any future agenda or policy planning will have to be based on the aspirations of the youth of the country. He also suggested that the training programmes in Public Administration should keep on board youth representatives whose inputs could determine the agenda, both for governance as well as public service. Living up to the pragmatism and aspiration of "New India", Dr Jitendra Singh said, the Central Government has scrapped nearly 1,500 such rules and laws, which had turned obsolete and were no longer relevant. At the same time, to make governance more youth centric, revolut

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GST-KI-Master Class to be held on six days covering issues relating to Registration To be telecast Live on DD National and other Channels
GST
Dated:- 5-7-2017

Department of Revenue, Government of India and the Central Board of Excise & Customs (CBEC) are organizing GST- Ki -Master Class for six days, as per the following schedule –
S. No.
Topic
Date & Time
Hindi
English
1
Registration and Migration
1630 hrs to 1730 hrs on 06/07/2017
1630 hrs to 1730 hrs on 10/07/2017
2

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Sample goods Sale
Query (Issue) Started By: – jay mataji Dated:- 5-7-2017 Last Reply Date:- 5-7-2017 Goods and Services Tax – GST
Got 1 Reply
GST
How to issue sample goods sale invoice?

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Job Work [Tax at time of receiving Goods]
Query (Issue) Started By: – Kishan Barai Dated:- 5-7-2017 Last Reply Date:- 7-7-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Suppose A does job work of B , then do A have to pay GST on B Goods at the time of receiving goods from B to A [Stock Transferred]. It is obvious that A will charge 18% GST for his services but what if A is URD & B is Registered Dealer ?? It is obvious that B will pay 18% reverse charge of GST but what about stock Transferred.
Kindly elaborate both the senerios considering A as Registered Dealer & URD
Thank You
Reply By M RAJKUMAR:
The Reply:
According to Section 143(1) of Goods and Services Tax Act, 2017,
1. A registered person may under intimation an

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Surrender GST
Query (Issue) Started By: – Kishan Barai Dated:- 5-7-2017 Last Reply Date:- 13-7-2017 Goods and Services Tax – GST
Got 1 Reply
GST
How to surrender GST code, no guidelines or procedure available online ??
The person has got GST migration from Service Tax Code having income of 10,00,000 or more but Bellow 20,00,000 . Now please elaborate how to surrender GST code online with step by step procedure
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
You may apply for cancella

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GST applicability on Electricity
Query (Issue) Started By: – N Balachandran Dated:- 5-7-2017 Last Reply Date:- 7-7-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Sir,
The Electrical Energy Produced through Wind Mills, Solar Power & Thermal Power is subject to GST or not? if presume that, Electrical Energy is out of GST and not required to pay GST on sale of Energy. My understanding is correct or not? please confirm
regards
N.Balachandran
Reply By KASTURI SETHI:
The Reply:

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Rescinding Notification No. 15/2017-Integrated Tax (Rate) dated 30.06.2017
17/2017 Dated:- 5-7-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 17/2017 -Integrated Tax (Rate)
New Delhi, the 5th July, 2017
G.S.R. 834 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Service Tax Act, 2017 (13 of 2017), the Central Government, on being satis

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IGST exemption to SEZs on import of Services by a unit/developer in an SEZ
18/2017 Dated:- 5-7-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 18/2017 -Integrated Tax (Rate)
New Delhi, the 5th July, 2017
G.S.R. 835 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Service Tax Act, 2017 (13 of 2017), the Central Government, on being satis

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Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017
3/3/2017 Dated:- 5-7-2017 CGST – Circulars
GST
Circular No. 3/3/2017 – GST
F. No. 349/75/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing
New Delhi, Dated the 5th July, 2017
To,
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)/ Director General of Systems
Madam/Sir,
Subject: Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017-Reg.
In exercise of the powers conferred by clause (91)

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of Central Tax
i. Sub- section (7) of Section 67
ii. Proviso to Section 78
2.
Additional or Joint
Commissioner of Central Tax
i. Sub- sections (1), (2), (5) and (9) of Section 67
ii. Sub-section (1) and (2) of Section 71
iii. Proviso to section 81
iv. Proviso to sub-section (6) of Section 129
v. Sub-rules (1),(2),(3) and (4) of Rule 139
vi. Sub-rule (2) of Rule 140
3.
Deputy or Assistant Commissioner of Central Tax
i. Sub-sections (5), (6), (7) and (10) of Section 54
ii. Sub-sections (1), (2) and (3) of Section 60
iii. Section 63
iv. Sub-section (1) of Section 64
v. Sub-section (6) of Section 65
2[****]
vii. Sub-sections (2), (3), (6) and (8) of Section 76
viii. Sub-section (1) of Section 79
ix. Section 123
x. Section

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(1) and (2) of Rule 145
xxxii. Rule 146
xxxiii. Sub-rules (1), (2), (3), (5), (6), (7), (8), (10),(11), (12), (14) and (15) of Rule 147
xxxiv. Sub-rules(1),(2) and (3) of Rule 151
xxxv. Rule 152
xxxvi. Rule 153
xxxvii. Rule 155
xxxviii. Rule 156
4.
Superintendent of Central Tax
i. Sub- section (6) of Section 35
ii. Sub-sections (1) and (3) of Section 61
iii. Sub-section (1) of Section 62
iv. Sub-section (7) of Section 65
v. Sub-section (6) of Section 66
vi. Sub-section (11) of Section 67
vii. Sub-section (1) of Section 70
viii. Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 73
1[viii(a). Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 74]
ix. Sub-rule (6) of Rule 56
x. Sub-rules (1)

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IGST exemption to SEZs on import of Goods by a unit/developer in an SEZ
64/2017 Dated:- 5-7-2017 Customs -Tariff
Customs
Export Promotion – Special Economic Zones
Cus
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 64/2017- Customs
New Delhi, the 5th July, 2017
G.S.R. 833 (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is neces

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