Customs – PUBLIC NOTICE NO. 30/2017 – Dated:- 3-8-2017 – MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, NEW HARBOUR ESTATE, THOOTHUKUDI – 628004. C. No. VIII/48/06/2016-Cus.Pol. Date: 03.08.2017 PUBLIC NOTICE NO. 30/2017 Sub: Clarification regarding exports under claim for drawback in the GST scenario-Reg. Attention of all Exporters / Importers/ Custom Brokers/ Clearing Agents / Steamer Agents/ Shipping agents/ Trade and Industry and Public is invited to the Circular No. 32/2017-Cus dated 27.07.2017 on the above cited subject. 2. As you are aware, the higher All Industry Rates (AIRS) under Duty Drawback scheme viz. rates and caps available under columns (4) and (5) of the Schedule of All Indus
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
laws, etc., the said certificate from GST officer may not be available immediately at the time of export. 4. Keeping in mind the above difficulties, the Government has amended Note and Condition 12A of Notification 131/2016-cus (N.T.) dated 31.10.2016 by Notification 73/2017- Cus (N.T.) dated 26.07.2017 and dispensed with the requirement of the certificate from GST officer to claim higher rate of drawback. To facilitate exports, the higher rate of drawback can be claimed on the basis of self-declaration to be provided by exporter in terms of revised Note and Condition 12A of aforesaid Notification. 5. Since Notes and Conditions of Notification No. 131/2016-Cus (NT) dated 31.10.2016 (as amended) are integral part of the rates of drawback giv
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
export products covered in past shipping bills for which let export order has been given from 1.7.2017 onwards. This shall be irrespective of any certificate or declaration, if any, given earlier. 6. Another aspect that may be noted is that there could be cases where export goods had been cleared from factory, warehouse, etc. prior to 01.07.2017 but let export order has not been issued before 01.07.2017. Such goods are not supplies under GST and accordingly, said Note and Condition 12A is not applicable. For such goods, the declaration from exporter or certificate from the then Central Excise officer as applicable in terms of Note and Condition 12 of said Notification No. 131/ 2016-Customs (NT) shall continue. 7. Difficulty faced in this re
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =