Implementation of GST in Customs–Changes in BE/SB Declaration–Reg.
09/2017 Dated:- 27-6-2017 Trade Notice
Customs
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS
AIRPORT AND AIR CARGO COMMISSIONERATE
II Floor, AIR INDIA SATS AIR FREIGHT TERMINAL
KEMPEGOWDA INTERNATIONAL AIRPORT,
BENGALURU – 560300.
C No. VIII/48/90/2017 Air Cus Tech.
Dated 27.06.2017
PUBLIC NOTICE No. 09/2017
Sub: Implementation of GST in Customs-Changes in BE/SB Declaration – Reg.
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Attention of the trade and industry, exporters, Importers and other stake holder is invited to Implementation of GST from 1st July, 2017. Reference is also invited to Taxation Law (Amendments) Act, 2017 (18 of 2017), bringing out amendments in Customs and Central Excise legislations in alignment with GST implementation. Further reference is invited to various decisions in GST Council meeting, documentation of the same in CBEC Website and also the advisory issued by Member(Customs) vide D.O. letter dated 20.6.17 on
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. The IGST and GST Compensation Cess would be collected as Additional Duty of Customs under section 3(7) and 3(9) of the Customs Tariff Act.
(ii) The IGST rates are notified by Central Government through a Notification under Section 5 of IGST Act, 2017. The percentage rate of integrated tax in respect of goods specified is in respective schedules. Similar is the case for GST Compensation Cess Schedule under Section 8(2) of GST (Compensation to States) Act, 2017. The importer shall have to quote the notification number and serial number in the format
(iii) The IGST Exemption can also be availed if applicable, by quoting notification issued under section 6 of IGST Act or Customs Act as applicable. Similar is the case for Compensation Cess under Section 8(2) of GST (Compensation t
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as G; Addl Duty Flag as P; Ex.Flag as G
Levy & Exemption of IGST (Customs Notification)*
Duty Flag as G; Addl Duty Flag as I; Ex.Flag as C
Levy & Exemption of GST Cess ( Customs Notfn.)*
Duty Flag as G; Addl Duty Flag as P; Ex.Flag as C
* In this case, Customs Exemption Notification should be referred.
5. Declaration of CETH:
The Central Excise Tariff shall get stand amended w.e.f. the day the Taxation Law (Amendments) Act, 2017 comes into force. In such a scenario, the Central Excise levy is applicable on certain goods, while it is not applicable on certain goods. Wherever the additional customs duty(CVD) is levied, CETH as applicable may be declared. In case of Non- Applicability of CETH, “NOEXCISE” should be quoted.
6. Identification of GST Beneficiary:
To avail IGST Benefits on Imports, declaration of State Code and GSTIN in Bill of Entry is mandatory. The same needs to be added in CTX Table of the BE Declaration. In any case of non availment of IGST, State Code along wit
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IGST with GST Return:
In the Pre-GST Era, physical copy of Bill of Entry needs to be submitted to avail the input tax credit of Additional Duty of Customs. Similarly, Physical application along with supporting documents needs to be submitted as per laid out procedure for refund of Special Additional Duty of Customs. With the implementation of GST, there would be seamless credit flow of IGST to the GSTIN Beneficiary mentioned in the Bill of Entry on filing of Returns. However to avail the IGST credit, the importer needs to mention the Port Code, Bill of Entry Number, Bill of Entry Date, aggregate IGST Taxable value, Total IGST Amount, Total GST Compensation Cess in the GST Return which would be validated online with ICEGATE.
For the benefit of the Importers, the above details would be made available in the Final copy of the Bill of Entry.
8. IGST Availment in case of Manual Bill of Entry :
Since all the validation related to IGST refund or flow of IGST credit would happen electroni
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nd under either of the following options, namely:-
a. he may supply goods or services or both under bond or Letter of Undertaking, subject to such conditions, safeguards and procedure as may be prescribed, without payment of integrated tax and claim refund of unutilised input tax credit; or
b. he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on or orgoods or services or both supplied.
10. Under the GST Laws, taxpayers would be filing their outward supply returns on GSTN for all the supplies made by them including exports. For exports, they will be required to quote the Shipping Bill and export invoice details which shall be validated by the Customs EDI system. The confirmation of the export by Customs shall be made once the EGM is filed and closed (in case of ICDs, it should be Gateway EGM, not train Summary). Based on this validation only the taxpayer
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Indivi./Generic
No
TAN
TAN
Indivi./Generic
No
12. IGST Payment Details
Following fields shall have to be captured to either sanction refund in case exports are made on payment of IGST or, give the proof of exports in case exports were made under bond/LUT without payment of IGST.
IGST Payment Status – To indicate whether the exports are being made on:
P – Payment of IGST
LUT – Under Bond or LUT
NA – Where IGST is not applicable, i.e. the supply is non-taxable; including exports made by non GST registered exporters
13. Taxable Value and IGST Paid
Since the actual quantity and value of the goods finally exported may sometimes be at variance with that indicated on the export invoice, these particulars have to be individually declared for every item. Here, Taxable Value is the value of the item actually being exported on which IGST has been paid. In case of short shipments due to shut out/back to town, IGST has to be calculated proportionately item wise in the invoice based
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voice etc. should be used for computation of Taxable Value and IGST paid. The refund of IGST shall then be limited to the IGST paid on the goods actually exported, i.e. ₹ 44,400 in the above illustration.
14. Export Invoice & Item:
Export invoice should be compliant to GST Invoice Rules ( not exceeding sixteen characters containing only alphabets, numerals and two special characters ( “/” and “-“).
The export invoice should be issued by the supplier cum exporter in compliance with the GST Invoice Rules. It may also be noted that as per the GST Invoice Rules, in case of export of goods or services, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”, as the case may be, and shall also contain the following details: (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination.
Other details
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ods."
DBK002 – "I declare that no refund of Integrated Goods and Services Tax paid on export goods shall be claimed."
DBK003 – "I declare that CENVAT credit on the inputs or input services used in the manufacture of the export goods has not been carried forward in terms of the Central Goods and Services Tax Act, 2017."
For Every Item where DBK claimed is suffix as A or C, an exporter is required to declare two codes only, i.e. (1) DBK001 or DBK002 and (2) DBK003
16. Container Details
Certain details about the Containers are required in line with the International customs communication as well as with a view to implement eway bill module in future. Some of this information has been kept optional for now like Movement Document Number etc. Fields which have to be mandatorily declared are:
Container Size – As per the codes specified in ISO Directory (enclosed as Annexure-II)
Seal Type Indicator – BTSL, RFID, ESEAL (mandatory for factory stuffed goods mea
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e Description
DCA100
For Veterinary Medical Use as a Non-Food Product under Controlled Distribution (Trading)
DCH100
For Human Medical Use as a Non-Food Product under Controlled Distribution (Trading)
DCH300
For Human Medical Use as a Transplanted Organ, Tissue, or Fluid
DCH400
For Human Medical Use as a Non-Food Product under Controlled Distribution
DCH800
For Research use a human medicine
DCX200
For manufacture/processing as a human or veterinary medicine (Manufacture/Actual Use)
DCX900
Drugs & Cosmetics -For personal consumption
FSA100
For Animal Food or Feed (Trading/commercial distribution)
FSA200
For manufacture/processing as a Animal Food/Feed (Manufacture/Actual Use)
FSA800
For use research use as animal Food
FSA900
Foods & Supplements -For Personal use
FSH100
Food – For Consumer use under commercial distribution (Trading)- Retail or wholsale
FSH200
Food – For manufacture/commercial Processing (Manufacture/Actual Use)
FSH700
Food -For Internal use i
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