Goods and Services Tax

Section 149 – Karnataka SGST – MISCELLANEOUS – Karnataka Goods and Services Tax Act, 2017 – Section 149 – 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. (3) The goods and services tax complianc

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Goods and Services Tax – Started By: – satbir singh wahi – Dated:- 4-7-2017 Last Replied Date:- 9-8-2017 – GST SERVICE TAX RATES 13A Service by way of job work in relation to a) Textile Yarns (other than manmade fibre /filamant) & textile fabrics 5% with full ITCWhether job work for cloth dyeing, cloth knitting, stitching , embroidery all coverered by above rate? – Reply By satbir singh wahi – The Reply = Sirpls clarify rate of gst for job work for cloth dyeing, cloth knitting , stitching, embroidery. – Reply By SURESH ASTEKAR – The Reply = As per Section 2(68) of the CGST Act, job work means any treatment or process undertaken by a person on goods belonging to another registered person and the expression job worker shall be construed

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Section 48 – Karnataka SGST – RETURNS – Karnataka Goods and Services Tax Act, 2017 – Section 48 – 48. Goods and services tax practitioners.- (1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning shall be such as may be prescribed. (2) A registered person may authorise an approved goods and services tax practitioner to furnish the details of outward supplies u

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Goods and Services Tax – Started By: – Kishan Barai – Dated:- 4-7-2017 Last Replied Date:- 4-7-2017 – So if we purchase from URD & pay him via bank & if the amount is below 5000, are we exempted from reverse charge ??If a buyer of goods is also URD then is he exempted from paying reverse charge even bill cross above 5000 ??Please elaborate – Reply By Rajagopalan Ranganathan – The Reply = Sir, If the turnover of both supplier and receiver of goods or services or both is less than 20 lakhs rupees they need not take a registration. Since the supplier is not a registered person he cannot issue a taxable invoice. As per Section 9 (4) of CGST Act, 2017 the central tax in respect of the supply of taxable goods or services or both by a sup

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HS Code for Services – Goods and Services Tax – Started By: – Kishan Barai – Dated:- 4-7-2017 Last Replied Date:- 4-7-2017 – How to find HS Code for Services ?? – Reply By Rajagopalan Ranganathan – Th

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Customs – Started By: – Basanta Pradhan – Dated:- 4-7-2017 Last Replied Date:- 5-7-2017 – Hi,Can someone tell us, what are the GST % on various Freight Forwarding charges on Imports and Exports? – Reply By Kishan Barai – The Reply = GST on service sector including freight forwarding / CHA / IATA agent is 18% CGST : 9% + SGST : 9% or IGST 18% – Reply By Basanta Pradhan – The Reply = is it 18% on Freight Amt for both Air and Ocean? – Reply By Kishan Barai – The Reply = For Ocean 5% for Air 18% ,

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Goods and Services Tax – Started By: – Davinder Singh – Dated:- 4-7-2017 Last Replied Date:- 4-7-2017 – Dear Sir,Question for builders dealing in construction of Residential Flats.1. GST Liability for those flats which had constructed before 01.07.17. Investment made by owner with his funds and flats ready for sale.2. GST Liability of those flats which are under construction and booked by some one before 01.07.17., and an amount of Flat paying in installments and booking after 01.07.17. explain the GST treatment for the same.3. Eligibility for Input credit in Opening Stock ( Finished Flats ) and work in Progress flats. – Reply By Mehak Malhotra – The Reply = As per my understanding as the questions above in my opinion 1. Since the flats ar

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Goods and Services Tax – GST – Dated:- 4-7-2017 – Some questions are raised about GST rates fixed for specific devices for physically challenged persons. This matter is explained here in below. Assistive devices and rehabilitation aids for physically challenged persons, listed below, have been kept at the concessional 5% GST rate: 1) Braille writers and braille writing instruments; 2) Handwriting equipment like Braille Frames, Slates, Writing Guides, Script Writing Guides, Styli, Braille Erasers 3) Canes, Electronic aids like the Sonic Guide; 4) Optical, Environmental Sensors; 5) Arithmetic aids like the Taylor Frame (arithmetic and algebra types), Cubarythm, Speaking or Braille calculator; 6) Geometrical aids like Combined Graph and Mathe

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echanical or the computerized production of braille and recorded material such as braille computer terminals and displays, electronic braille, transfer and pressing machines and stereo typing machines; 16) Braille Paper; 17) All tangible appliances including articles, instruments, apparatus, specially designed for use by the blind; 18) Aids for improving mobility of the blind such as electronic orientation and obstacle detecting appliance and white canes; 19) Technical aids for education, rehabilitation, vocational training and employment of the blind such as Braille typewriters, braille watches, teaching and learning aids, games and other instruments and vocational aids specifically adapted for use of the blind; 20) Assistive listening dev

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ore, 5% GST rate on these devices/equipments would enable their domestic manufacturers to claim refund of any accumulated Input Tax Credit. That being so, the 5% concessional GST rate on these devices/equipment would result in reduction of the cost of domestically manufactured goods, as compared to the pre-GST regime. As against that, if these devices/equipments are exempted from GST, then while imports of such devices/equipments would be zero rated, domestically manufactured such devices/equipments will continue to bear the burden of input taxes, increasing their cost and resulting in negative protection for the domestic value addition. In fact, the 5% concessional GST rate on such devices/equipments will result in a win-win situation for

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Goods and Services Tax – Started By: – Vivek anandhan – Dated:- 4-7-2017 Last Replied Date:- 5-7-2017 – Dear ExpertWhether sale to Nepal & Butan will be considered as export in GST , Kindly clarify – Reply By KASTURI SETHI – The Reply = Yes. The position is status quo. – Reply By Kishan Barai – The Reply = GST on exports are Zero Rated. – Reply By MUKUND THAKKAR – The Reply = For export in nepal consider as export under Zero rated and export in Bhutan GST is applicable. – Discussion-Forum –

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Goods and Services Tax – Started By: – Kalpessh Daftary – Dated:- 4-7-2017 Last Replied Date:- 4-7-2017 – Dear Sir,We ( Company ) are register as required for Income from Rent from Immovable Property in service tax and now we also register under GST. We issue a invoice for the Rent from Immovable Property Que. : What tax we had collect Tax and % IGST % ?SGST %? GST % ?Please clarified the GST tax % Kalpesh Daftary – Reply By KASTURI SETHI – The Reply = 18 % with full ITC.Within State CGST 9% +

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Goods and Services Tax – GST – Dated:- 4-7-2017 – There are some messages going around in the social media stating that the temple trusts have to pay the GST while the churches and mosques are exempt

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Goods and Services Tax – GST – Dated:- 4-7-2017 – The Goods and Services Tax (GST) was rolled out on 1st of July 2017. With the roll-out of the GST, 22 States in India have abolished their check posts. The details are as under – 1. Andhra Pradesh 2. Arunachal Pradesh 3. Bihar 4. Gujarat 5. Karnataka 6. Kerala 7. Madhya Pradesh 8. Maharashtra 9. Sikkim 10. Tamil Nadu 11. West Bengal 12. Chhattisgarh 13. Delhi 14. Goa 15. Haryana 16. Jharkhand 17. Odisha 18. Puducherry 19. Rajasthan 20. Telangana

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Cabinet Secretary reviews post GST situation with Secretaries and Senior Officers of different Departments; Ask them among others to ensure that there is adequate supply of commodities especially essential and consumer items to keep their prices under check – Goods and Services Tax – GST – Dated:- 4-7-2017 – The Cabinet Secretary, Shri P.K. Sinha reviewed the post GST implementation situation here with the Secretaries and Senior Officers of the different Ministries/Departments of the Government of India. The Review Meeting was attended by the Secretaries/Senior Officers of different Ministries/Departments including Revenue, Textile, Food, Agriculture, Consumer Affairs & Public Distribution, Food Processing, Railways, MSME, Rural Develop

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d to deal with any situation and fully assist their respective stakeholders in post GST situation. The Cabinet Secretary asked all the Departments to ensure that there is no shortage of products and commodities especially consumer items dealt by the respective Ministry/Department in order to keep the prices under check. Special emphasis was laid on to keep prices of essential commodities under check The Cabinet Secretary asked all the Departments/Ministry to provide all the relevant information relating to GST concerning their Ministry/Department including GST rates on their respective websites. Mr. Sinha asked the Departments concerned to ensure that retailers, dealers/ shopkeepers display the post GST prices of different items being sold

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ails relating to GST as applicable in case of their respective Ministry/Department.. It was decided that a weekly Review Meeting will be held to keep a close watch on post GST situation. Earlier, the Secretaries of different Departments updated about the queries received from the traders and other stakeholders after GST roll-out . The Cabinet Secretary asked them to get more detailed feedback and in depth details from field from their respective stakeholders, officers and consumers at large after GST implementation. Accordingly, they should be fully ready to deal with it so that there is quick response to any situation. He asked them to launch campaigns to make their stakeholders and consumers fully aware about GST related matters concernin

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service tax input credit under RCM – Goods and Services Tax – Started By: – kamdev senapati – Dated:- 4-7-2017 Last Replied Date:- 16-7-2017 – Service tax payment on Manpower under RCM paid on 3rd Jul

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Goods and Services Tax – Started By: – anil sharma – Dated:- 4-7-2017 Last Replied Date:- 16-7-2017 – Dear SirPlease clarify how to and to whom send intimation for sending goods for job work. Is it also required if a registered job worker has to further send material of principal to another registered job worker?thanksAnil Sharma – Reply By Ramesh Kothari – The Reply = Intimate to ur jurisdiction office with material HSN code with Jobber address and it's end product and it's return or e

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Goods and Services Tax – GST – By: – CA Seetharaman K C – Dated:- 4-7-2017 Last Replied Date:- 25-6-2018 – The impact of various provisions of GST Law becomes more complex in the dimensions which they create as one discusses these provisions. For instance, whether a person who is doing works contract in various states requires registration in all those states? The answer could be as follows: If a person is registered in a state say in Maharashtra and he is given works contracts by his client in four different states then it would obviously be very uneconomical for him to take all the things required by him for executing the works contract from his registered address in Maharashtra He would invariably be purchasing most of his inputs locally from the state in which the works contract is executed and would therefore be unable to take input credit unless he has a local registration The question which now arises is whether the purchases made by him in another state say Kerala can by any i

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terstate sale. Now going further, if this is treated as an interstate sale then an IGST invoice would have to be raised on the recipient at his Maharashtra address for which he would be eligible to take input credit and the recipient could further do the billing for the works contract from Maharashtra by means of an IGST invoice on his client in Kerala Now if suppose the registered office of the awarder company is also in Maharashtra and it asks the contractor to bill everything on its corporate address in Mumbai irrespective of where the work is actually undertaken then what happens? Would it mean that all these contracts would be billed as local supply of services by the contractor? The dimensions of reasoning could go to great extents and only time will tell which interpretation would withstand the test of time – Reply By Pralhad Jadhav – The Reply = In case of supply of goods to a works contractor, the provisions of Section 10, would apply. Therefore, the article proceeds on an inc

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rson; The above section actually says that : .Where a Works contractor (third person) who is located in one state (say Kerala) who is awarded a works contract in another state (say Karnataka) and if such works contractor instructs a supplier of goods in that state to deliver specified goods to the awarder's premises then it would be deemed that such goods have been received by the Works Contractor and the place of supply would be the principal place of business of such person i.e Kerala, which would make it an IGST sale and would be chargeable to IGST. Again as per Section 12 (3) of the IGST Act, when the Works Contractor from Kerala executes the works contract say interior decoration contract in Karnataka by using the materials already delivered at site and providing labour /service by himself the place of supply of such service would be the location of the immovable property which is Karnataka. This means that the bill for services which would be raised by the Works Contractor wo

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Goods and Services Tax – GST – By: – Manoj Agarwal – Dated:- 4-7-2017 Last Replied Date:- 4-7-2017 – The Central Governement has issued Exemption Notification No. 8/2017-CT(Rate) dated 28-06-2017 giving relaxation to Registered Persons under GST from major (and draconian) compliance required under section 9(4) of the CGST Act, 2017. As per Section 9(4), every registered person (including composition dealer u/s (10) is required to pay GST on every inward supply (purchase) of goods or services from any unregistered person. The implication of this provision is that even if a registered person book expense of ₹ 10 say for tea/snaxs in his accounts, he is required to pay tax on the same under reverse charge mechanism. The entire trade & industry has been vehemently protesting against this provision because of enormous compliance burden which had the potential to stop buying goods or procuring services from unregistered persons who may be a very very small local vendor!! To overco

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rs during the day. That means, if the value of inward supply from unregistered persons in a day is say ₹ 5100, then tax is payable on total ₹ 5100 and not on the excess i.e. ₹ 100. There may be a situation when such inward supply include both exempted goods/services and taxable goods/services. In such cases, the value of exempted goods or services shall be ignored for calculating the aggregate value of ₹ 5000 per day. Irrespective of Value, no tax under reverse charge is payable for inward supply of any goods or services which is exempted u/s 11. The author is of the view that the limit of ₹ 5,000 per day is very low and the government should had exempted atleast ₹ 10,000 per day as suggested in the exemption schedule released by it. Though small registered taxpayers would be immensely benefited by this exemption, the same won t be able to provide much relief to the medium & large size assessee s who require to pay much more than ₹ 5000 for

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y = Dear Admin, I have revised the above article covering more issues. Kindly update the same. The chart remains same. Thanks The Central Government has issued Exemption Notification No. 8/2017-CT(Rate) dated 28-06-2017 giving relaxation to Registered Persons under GST from major (and draconian) compliance required under section 9(4) of the CGST Act, 2017. As per Section 9(4), every registered person (including composition dealer u/s 10) is required to pay GST on every inward supply (purchase) of goods or services from any unregistered person. The implication of this provision is that even if a registered person book expense of ₹ 10 say for tea/snaxs in his accounts, he is required to pay tax on the same under reverse charge mechanism. The entire trade & industry has been vehemently protesting against this provision because of enormous compliance burden which has the potential to stop buying goods or procuring services from unregistered persons who may be a very very small lo

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but from all such suppliers during the day. That means, if the value of inward supply from unregistered persons in a day is say ₹ 5100, then tax is payable on total ₹ 5100 and not on the excess i.e. ₹ 100. Time of supply of goods/services under reverse charge: The time of supply in case of goods, as per Section 12(3), when the reverse charge tax is payable, is the earlier of receipt of goods or date of payment in the books of recipient. And in case of services, as per Section 13(3), the reverse charge tax is payable on earlier of the date of payment in books of accounts or date immediately following 60 days from the date of issue of invoice. The moot question that arises is that to claim the exemption, whether one has to look at the date of receipt of goods/services, date of invoice, date of entry of invoice in books, or the date of payment. GST sathi is of the view that for the purposes of calculating exemption value of ₹ 5000 in a day, the date on which such

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ne taxpayers, the limit of ₹ 5,000 per day is very low and the government should had exempted at least ₹ 10,000 per day as suggested in the exemption schedule released by it. Though small registered taxpayers would be immensely benefited by this exemption, the same won t be able to provide any relief to the medium & large size assessee s who require to pay much more than ₹ 5000 for day-to-day expenses to small vendors/suppliers. Also, similar notification is not required to be issued by any State Government for extending parallel relief from State Tax (SGST). This is because Section 11(4) of SGST Act automatically treats the exemption notification issued by CG under CGST Act as notification for the purposes of SGST. In other words, the notification issued u/s 11(1) by Central Government has the effect of exempting both the Central Tax & the State/UT Tax. The various scenarios under which the said exemption shall be eligible are shown in the below chart for eas

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Goods and Services Tax – GST – By: – CAPRATIK DHRUVE – Dated:- 4-7-2017 – GST – Impact on Second Hand Goods Industry (an undiscussed theory) Executive Summary / Background: The industry of second hand goods in India is substantially growing since last many decades. There is a huge market of traders dealing in only second-hand commodities which include four wheelers, two wheelers and electronic items like mobiles, laptops, gaming consoles, wrist-watches, women hand bags, jewellery etc. Most of these businesses involve luxury items. Even small group commodities like books, clothes, etc. are gaining attention over the period. There are a lot of re-commerce websites, selling pre-owned luxury items including high-fashion apparel, footwear, clothing accessories, mobiles, imported stuff, etc. Such websites are gaining attention among the fashionistas who want best brands without affecting their pockets. Since the second hand goods industry has been growing much and has become an important pa

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define second hand goods. Also none of the existing laws including Excise, State VAT Laws have defined second hand goods. Looking at the definition of Goods, Section 2(52) of the Central Goods and Services Tax Act states that goods means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply . Hence second hand goods, since not specifically excluded in the definition, are included in the definition of goods and the GST law shall apply to second hand goods in the same manner as it applies to new goods. (C) Levy of GST on sale of second hand goods As per Section 7(1) of the Central Goods and Services Tax Act, the expression supply includes all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a considerat

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icant impact on the business of unregistered persons and by implementing this mechanism, the Government has shifted the burden of collecting tax from unregistered persons to registered persons. As far as the second hand trade is concerned, there can be three different sources of procurement of second hand goods on which the applicability of Reverse charge depends. We will understand this with the help of an example. ABC & Co. is a registered dealer of second hand goods being electronic items like mobiles, laptops, etc. It may procure the second hand goods from three different sources as below: Example 1: Purchases from registered dealers: ABC & Co. buys second hand mobiles in bulk from XYZ & Co., which also has a business of new and/or old mobiles and accessories. XYZ & Co. is registered with GST. Since the supplier XYZ & Co. is registered, it would issue a GST invoice and would charge GST to the recipient ABC & Co. Hence, the question of Reverse charge does not

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Mechanism would be that since the supplier is unregistered, ABC & Co. would be liable to pay tax. But this is not the fact and the reverse charge would not apply to this supply. The reason is explained below: A supply, as per Section 7(1) as stated above, shall be a taxable supply only if it fulfills all the basic conditions stated therein. In order to constitute a 'supply', the following elements are required to be satisfied: a) the activity involves supply of goods or services or both b) the supply is for a consideration unless otherwise specifically provided for c) the supply is made in the course or furtherance of business d) the supply is made in the taxable territory e) the supply is a taxable supply f) the supply is made by a taxable person. In the above example 3, the supply made by Mr. T to ABC & Co. is not made in the course or furtherance of business of Mr. T. In fact, Mr. T does not have any business of mobiles as such. Hence, the supply shall not attract t

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shall be ignored. (F) Conditions for attracting the provisions of margin scheme as per Rule 6(5): A few conditions shall be followed by a second hand goods dealer to avail the benefit of the rule of margin scheme: a) The supply should be of second hand goods only. b) Pre-owned goods are not necessarily deemed to be second hand goods or used goods. The goods should actually be used before. c) The person should be dealing in both buying and selling of second hand goods. Just one or two sales of unwanted second hand goods/assets cannot be deemed to be dealing in such goods. d) Minor processing is allowed. The dealer can carry out minor processing like repairs, refurbishing, re-boxing, etc. d) Nature of goods should not change. If different accessories and goods are bought and assembled into a new kind of product, which is different in nature as compared to the goods bought earlier, the valuation rule benefit would not apply. e) No input tax credit should have been availed on purchases. T

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or GST paid and hence, the above valuation rule does not apply. Hence, ABC & Co. shall be liable to pay GST on entire sales value and shall claim Input tax credit of GST paid on purchases. Example 2: Purchases from unregistered dealers: ABC & Co. has bought goods from an unregistered dealer (PQR & Co.) and it would have paid GST to the Government as per Reverse Charge mechanism. Since it would have already paid the tax, it will surely claim the input tax credit for GST paid and hence, the above valuation rule does not apply. Hence, ABC & Co. shall be liable to pay GST on entire sales value and shall claim Input tax credit of GST paid on purchases. Example 3: Purchases from unregistered customers: ABC & Co. has bought goods from an unregistered customer Mr. T and it would not have paid any GST to Mr. T or to Government since the provisions of Reverse Charge mechanism do not apply. Since it would have not paid the tax, the above valuation rules shall be applied. Hence

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t tax credit. So, more procedures need to be followed by such dealers. (c) The dealers who procure goods directly from end-users or customers, would carry lower tax burden i.e. no tax on purchases, and on the other hand, tax only on their margins and hence, they would end up in having a better profitability as well as a better cash flow. (H) GST Rates on second hand goods: Since there is no distinction between new goods and second hand goods under GST Law, the GST rates to be applied to used goods would be same as if they were new goods. (I) Global scenario of tax on second hand goods: The transactions of second hand goods being sold by non-taxable individuals not having business are exempt in most of the countries all over the globe. Also many of the countries having VAT/GST laws have margin schemes for dealers in second hand goods. Countries like Singapore, Malaysia have specific rules and guidance notes for taxes on second hand cars. New Zealand specifically excludes livestock and g

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s and Services Act (http://cbec.gov.in/htdocs-cbec/gst/cgst-act.pdf) 2) Integrated Goods and Services Act (http://cbec.gov.in/htdocs-cbec/gst/igst-act.pdf) 3) Determination of Value of Supply Rules (http://cbec.gov.in/htdocs-cbec/gst/valuation-gst-rules-17052017.pdf) 4) FAQs on GST by CBEC, New Delhi (http://cbec.gov.in/htdocs-cbec/gst/new-faq-on-gst-second-edition.pdf) 5) Malaysia – Guide on Relief for second-hand goods (Margin Scheme) issued by Royal Malaysian Customs (http://gst.customs.gov.my/en/rg/SiteAssets/industry_guides_pdf/New_Folder/GUIDE%20ON%20MARGIN%20SCHEME%2002112015.pdf) 6) Singapore – GST Guide for Motor Vehicle Traders (Second Edition) issued by Inland Revenue Authority of Singapore IRAS (https://www.iras.gov.sg/irashome/uploadedFiles/IRASHome/eTax_Guides/etaxguide_GST_Motor%20Vehicle.pdf) 7) New Zealand – GST on special supply rules (http://www.ird.govt.nz/gst/additional-calcs/calc-spec-supplies/calc-special/special-supplies-r-v.html) The author is a practicing Char

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Goods and Services Tax – Started By: – Krishna V – Dated:- 4-7-2017 Last Replied Date:- 16-7-2017 – Dear Experts, Whether a partnership firm can do their business transaction through 3 separate Savings Bank accounts. If any RBI guidelines exist, please post the same.Thanks & RegardsKrishna – Reply By Kishan Barai – The Reply = Business could be done via Current Account , saving account is ment only for savings, I suggest you to provide Partnership deep + firm pan card to bank to open an Cur

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Goods and Services Tax – Started By: – Sahil Sehgal – Dated:- 4-7-2017 Last Replied Date:- 16-7-2017 – Hello,I have a sole proprietorship company in New Delhi and receive commission as agent of foreign company. Here is how it work: A foreign company, which does not have any entity in India, let s call it F, appoints me as an agent. I visit companies in India who are interested in the products of company F. Let s say company A wants to buy product/services from company F. Company A will place order directly with company F and company F will ship to company A. Company F will send me commission to my bank account.Questions Part 1: Will I come under the INR 20 lahks per year exemption slab? If yes then will it be from 1st of April 2017 or from

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Goods and Services Tax – Started By: – Rohit Bhura – Dated:- 4-7-2017 Last Replied Date:- 16-7-2017 – In case of Transport the Gst is payable by Consignee under reverse Charge. Would the Consignee deduct the GST amount while making the payment or it will paidby his own pocket. Eg.If a Transport has issued me a Consignment Note for a freight of 50,000 then should i pay him 50,000 and pay 2500 GST on my own or should i pay him 47500 and deposit remaining 2500 to government. – Reply By KASTURI SETHI – The Reply = 100% liability is upon Service Receiver. Service Receiver will pay GST on full amount of freight. You cannot treat amount of freight cum-tax. You can pay and take ITC, if otherwise admissible. – Reply By Rohit Bhura – The Reply = Wil

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Customs – PUBLIC NOTICE NO. 26/2017 – Dated:- 4-7-2017 – MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, NEW HARBOUR ESTATE, THOOTHUKUDI – 628004. C.N0.VIII/48/06/2016-Cus.Pol. Date: 04.07.2017 PUBLIC NOTICE NO. 26/2017 Sub:-Fixation of Brand Rate of drawback under Rule 6 and Rule 7 of the Customs, Central Excise Duties & Service Tax Drawback Rules, 1995 in the GST scenario- Reg. Attention of all Exporters / Importers/Custom Brokers/ Clearing Agents / Steamer Agents/Shipping agents/Customs Cargo Service Providers/ Trade and Industry and Public is invited to the Circular No. 23/2017-Cus dated 30.06.2017. 2. In terms of Rule 6 and Rule 7 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, the work pertaining to fixation of Brand rate of Drawback is undertaken by the Central Excise Commissionerate having jurisdiction over the factory where export goods are manufactured. In this context, Board's Circular No. 14/

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Notification No. 58/2017-cus (N.T.) dated 29.6.2017. For exports made during this transition period, the exporter can claim All Industry Rate (AIR) or Brand rate of drawback for Customs, Central Excise Duties and Service Tax subject to certain additional conditions. These conditions aim to ensure that the exporter simultaneously does not avail input tax credit of Central Goods and Services Tax (CGST) or Integrated Goods and Services Tax (IGST) on the export goods or on inputs and input services used in manufacture of export goods or claim refund of IGST paid on export goods. Further, an exporter claiming drawback during transition period as per extant duty drawback provisions shall also be barred to carry forward Cenvat credit in terms of the CGST Act, 2017 on the export goods or on inputs or input services used in manufacture of export goods. The exporter also has to give the prescribed declaration and certificates (similar to declaration and certificate prescribed in Notification No

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iction over any one of the places of export. Accordingly, Rule 6 and Rule 7 ibid have been suitably amended vide Notification No. 58/2017-cus (N.T.) dated 29.6.2017. 5. All Circulars/ instructions issued till date w.r.t. fixation of Brand rate shall mutatis mutandis apply for work of fixation of Brand rate to be done by Customs formations in the GST scenario. However, verification of data given in the application if so required shall be got done through the Customs formation having jurisdiction over the factory where the export goods have been manufactured. 6. From 1.7.2017, all fresh applications for Brand rate of drawback irrespective of date of export will be dealt as per these guidelines. The applications already filed with existing Central Excise formations prior to 1.7.2017 and 'pending shall be transferred along with all relevant documents to the Principal Commissioner/ Commissioner of Customs having jurisdiction over the place of export. In case an already filed application

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Customs – PUBLIC NOTICE NO. 25/2017 – Dated:- 4-7-2017 – MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, NEW HARBOUR ESTATE, THOOTHUKUDI – 628004. C.N0.VIII/48/06/2016-Cus.Pol. Date: 04.07.2017 PUBLIC NOTICE NO. 25/2017 Subject: Duty Drawback for supplies made by DTA units to Special Economic Zones in the GST scenario-Reg. Attention of all Exporters / Importers/ Custom Brokers/ Clearing Agents / Steamer Agents/ Shipping agents/ Customs Cargo Service Providers/ Trade and Industry and Public is invited to the Circular No. 24/2017-Cus dated 30.06.2017. 2. Attention is invited to Board's Circular No. 43/2007-Customs dated 5.12.2007 and Circular No. 39/2010-Customs dated 15.10.2010 which inter a

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Customs/ Customs (Preventive) in whose jurisdiction the DTA Unit falls. Further, the fixation of Brand rate in case of supplies from DTA to SEZ Unit or developer, if required, shall also be done by the office of said Principal Commissioner/ Commissioner. This shall apply to all fresh applications/ claims filed from 1.7.2017 onwards. 4. The applications/ claims which have already been filed up to 30.6.2017 and are pending with jurisdictional Central Excise formations shall be transferred to the Principal Commissioner/ Commissioner of Customs/ Customs (Preventive) having jurisdiction over the DTA supplier. For smooth transition of above cited work to Customs formations,it is essential that transfer of documents is undertaken carefully and in

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Customs – PUBLIC NOTICE No. 12/2017 – Dated:- 4-7-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS, CITY CUSTOMS COMMISSIONERATE, P.B No. 5400, C.R.BUILDING, QUEEN'S ROAD, BENGALURU – 560 001 C.N0. VIII/09/08/2017 City cus Tech PN Date: 04.07.2017 PUBLIC NOTICE No. 12/2017 Subject: – : Duty Drawback for supplies made by DTA units to Special Economic Zones in the GST scenario- reg. Attention of all Customs Brokers, Exporters, Importers, Members of the Trade and other stake holders is invited to Board's Circular No. 43/2007-Customs dated 5.12.2007 and Circular No. 39/2010-Customs dated 15.10.2010 which inter alia prescribe that in respect of drawback claims by a DTA supplier for supplies made to SEZ Unit or developer, when accompanied by

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risdiction the DTA Unit falls. Further, the fixation of Brand rate in case of supplies from DTA to SEZ Unit or developer, if required, shall also be done by the office of said Principal Commissioner/ Commissioner. This shall apply to all fresh applications/ claims filed from 1.7.2017 onwards. 3. The applications/ claims which have already been filed up to 30.6.2017 and are pending with jurisdictional Central Excise formations shall be transferred to the Principal Commissioner/ Commissioner of Customs/ Customs (Preventive) having jurisdiction over the DTA supplier. For smooth transition of above cited work to Customs formations, it is essential that transfer of documents is undertaken carefully and in close coordination with Customs authorit

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Customs – PUBLIC NOTICE No. 11/2017 – Dated:- 4-7-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS, CITY CUSTOMS COMMISSIONERATE, P.B No. 5400, C.R.BUILDING, QUEEN'S ROAD, BENGALURU – 560 001 C.N0. VIII/09/09/2017 City cus Tech PN Date:04.07.2017 PUBLIC NOTICE No. 11/2017 Subject. Fixation of Brand Rate of drawback under Rule 6 and Rule 7 of the Customs, Central Excise Duties & Service Tax Drawback Rules, 1995 in the GST scenario – reg. ***** Attention of all Customs Brokers, Exporters, Importers, Members of the Trade and other stake holders is invited to Board's Circular No. 23/2017, Customs, dated 30.062017 in respect to the subject mentioned above. 2. As you are aware, in terms of Rule 6 and Rule 7 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, the work pertaining to fixation of Brand rate of Drawback is undertaken by the Central Excise Commissionerate having jurisdiction over the factory where export goods are manufactured. In this context, Boa

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rawback Rules, 1995 vide Notification No. 58/2017-Cus (N.T.) dated 29.6.2017. For exports made during this transition period, the exporter can claim All Industry Rate (AIR) or Brand rate of drawback for Customs, Central Excise Duties and Service Tax subject to certain additional conditions. These conditions aim to ensure that the exporter simultaneously does not avail input tax credit of Central Goods and Services Tax (CGST) or Integrated Goods and Services Tax (IGST) on the export goods or on inputs and input services used in manufacture of export goods or claim refund of IGST paid on export goods. Further, an exporter claiming drawback during transition period as per extant duty drawback provisions shall also be barred to carry forward Cenvat credit in terms of the CGST Act, 2017 on the export goods or on inputs or input services used in manufacture of export goods. The exporter also has to give the prescribed declaration and certificates (similar to declaration and certificate presc

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of Customs having jurisdiction over any one of the places of export. Accordingly, Rule 6 and Rule 7 ibid have been suitably amended vide Notification No. 58/2017-Cus (N.T.) dated 29.6.2017. 4. All Circulars/instructions issued till date w.e.f. fixation of Brand rate shall mutatis mutandis apply for work of fixation of Brand rate to be done by Customs formations in the CST scenario. However, verification of data given in the application if so required shall be got done through the Customs formation having jurisdiction over the factory where the export goods have been manufactured. 5. From 1.7.2017, all fresh applications for Brand rate of drawback irrespective of date of export will be dealt as per these guidelines. The applications already filed with existing Central Excise formations prior to 1.7.2017 and pending shall be transferred along with all relevant documents to the Principal Commissioner/ Commissioner of Customs having jurisdiction over the place of export. In case an already

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