Operational problems being faced by EOU in GST regime consequent to amendment in Notification no. 52/2003-Customs dated 31-3-2003

Customs – Public Notice: -23/2017 – Dated:- 24-7-2017 – OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, AHMEDABAD – 380009. F. No.:- VIII/48-74/Cus/T/2017 Dated:-24.07.2017 Public Notice: -23/2017 Sub: Operational problems being faced by EOU in GST regime consequent to amendment in Notification no. 52/2003-Customs dated 31-3-2003. Attention of the Trade is invited to Board's Circular No. 29/2017-Customs issued vide F. No. DCEP/EOU/CST/16/2017 dated 17.07.2017. In this regard as it is known that EOUs were allowed duty free import of goods under notification No.52/2003-Custom dated 31-3-2003. However, in view of CST the said notification has been consequently amended by notification No. 59/2017-Custcms dated 30-6-2017. 2.

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he can give requirements for the subsequent period. Also there is no bar in the said rules to amend/give additional information. Therefore, the units can amend/modify/add such information from time to time as per the requirement of import of goods. (iii) For the transitional period upto 31-7-2017, the EOU/EHTP/STP units would have option to follow the procedure of Rule (5) of IGCR, rules or use procurement certificate for import of goods. (iv)The inter unit transfer would be on invoice on payment of applicable CST taxes. However, such transfer would be without payment of custom duty. The supplier unit will endorse on such documents the amount of custom duty, availed as exemption, if any, on the goods intended to be transferred. The recipien

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