Compliance of GST Law & Procedure by Custodians at ACC
FACILITY NOTICE 24/2017 Dated:- 10-12-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS (Export)
AIR CARGO COMLEX
SAHAR ANDHERI (E), MUMBAI -400099.
F. No. S/3 – Misc 26/2017-18 E&T/(X), ACC
Date: 12.10.2017
FACILITY NOTICE 24/2017
Sub:- Compliance of GST Law & Procedure by Custodians at ACC-reg.
Kind attention of all Custodians, Airlines, Console Agents and other Stake holders is to the compliance of GST Law & Procedure at ACC. Mumbai and the special meetings held on 25.07.2017 and 11.08.2017,
2. Rule 33 of Central Good and Services Tax Rules, 2017 deals with the “value of supply of services in case of pure agent". In compliance to the rules MIAL has
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gent is solely responsible the GST details captured in the receipts and it is mandatory to generate the THC on-line, hence unregistered CHA may get themselves registered seamless transactions.
4. The following process is made availlble by MIAL, to facilitate the trade:
(a) MIAL will provide a data field column option in the custodian management system for updating the required GST details.
(b) It's mandatory to generate the THC receipts online through custodian management system by the Importer/Exporter/Customs broker.
5. For smooth functioning, Importer/Exporter/Consignee and CHAs/CBs are advised to follow the SOP as circulated by the Custodian.
7. Difficulties, if any, faced in the implementation of this Public Notice may be br
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