Goods and Services Tax

Corrigendum – Notification No. 2/2017-Integrated Tax (Rate), dated the 28th June, 2017
F.No.354/117/2017-TRU Pt. Dated:- 12-7-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Corrigendum
New Delhi, the 12th July, 2017
G.S.R. (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.2/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the

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Corrigendum – Notification No. 1/2017-Integrated Tax (Rate), dated the 28th June, 2017
F.No.354/117/2017-TRU Pt. Dated:- 12-7-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Corrigendum
New Delhi, the 12th July, 2017
G.S.R. (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.1/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E), dated the 28th June, 2017,-
(i) at page 69, in line 28, for “Coffee, whether or not roasted or decaffeinated”, read “Coffee roasted, whether or not de

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Corrigendum – Notification No. 1/2017-Central Tax (Rate), dated the 28th June, 2017
F. No.354/117/2017-TRU Pt. Dated:- 12-7-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Corrigendum
New Delhi, the 12th July, 2017
G.S.R. (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.1/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th June, 2017,-
(i) at page 241, in line 15, for “Coffee, whether or not roasted or decaffeinated”, read “Coffee roasted, whether or not decaffeinate

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the “Proper Officers” for various functions under the J&K GST Act.
699-782/PS/CCT Dated:- 12-7-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
GOVERNMENT OF JAMMU AND KASHMIR
COMMERCIAL TAXES DEPARTMENT
EXCISE AND TAXATION COMPLEX,
Solina Rambagh, Srinagar
In exercise of the powers conferred upon the undersigned by clause (91) of section 2 read with sub-section (1) of section 5 of the Jammu and Kashmir Goods and Services Tax Act, 2017, it is hereby ordered that the officers mentioned in column (4) of the list appended to this order shall be the "Proper Officers" for various functions under the said Act as mentioned in column (3) of the list.
S.NO.
SECTION
SUBJECT
PROPER OFFICERS IN THEIR JURISDICTION
(1)
(2)
(3)
(4)
1
10(5)
Composition levy
Deputy Commissioner, Assistant Commissioner, State Tax Officer and having jurisdiction.
2
25(8)
Procedure for registration
Assistant Commissioner and State Tax Officer

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sioner State Tax Officer,), State Tax Officer (SlU) having jurisdiction.
9
56 (Explanation)
Interest on delayed refund
Additional Commissioner (Jammu/Kashmir), Additional Commissioner (SIU),Deputy Commissioner Assistant Commissioner, State Tax Officer, State Tax Officer(SlU) having jurisdiction.
10
60(1), 60(2),60(3
Provisional Assessment
Assistant Commissioner and State Tax Officer having jurisdiction.
11
61 (1), 61 (3)
Scrutiny of returns
Assistant Commissioner and State Tax Officer having jurisdiction.
12
62(1)
Assessment of non-filers of returns
Assistant Commissioner and State Tax Officer having jurisdiction.
13
63
Assessment of unregistered person
Deputy Commissioner Assistant Commissioner, State Tax Officer having jurisdiction.
14
64(1)
Summary Assessment in certain special cases
Deputy Commissioner Assistant Commissioner, State Tax Officer having jurisdiction.
15
65(1), 65(6),65(7)
Audit by tax authorities
Commissioner, Additional Commissioner (Jammu

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missioner Assistant Commissioner, State Tax Officer, , State Tax Officer(SlU) having jurisdiction.
20
71 (1), 71 (2) 71
Access to business premises
Commissioner, Additional Commissioner (Jammu [Kashmir)and Deputy Commissioner, Assistant Commissioner, State Tax Officer, State Tax Officer(SlU) having jurisdiction.
21
73(1), 73(2) 73(3) 73(5), 73(6), 73(7) 73(9), 73(10)
Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any willful misstatement or suppression of facts
Commissioner, Additional Commissioner, Deputy Commissioner Deputy Commissioner (SIU) Assistant Commissioner, State Tax Officer,), State Tax Officer(SlU) having jurisdiction.
22
74(1), 74(2) 74(3) 74(5) 74(6), 74(7) 74(9), 74(10) 74(11) (Explanation-2)
Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any willful misstatement or s

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oner having jurisdiction.
27
81 (Proviso)
Transfer of property to be void in certain cases
Commissioner
28
123
Penalty for failure to furnish information return
Commissioner, Additional Commissioner (Jammu/Kashmir), Additional Commissioner (SIU), Assistant Commissioner, State Tax Officer, State Tax Officer(SlU) having jurisdiction.
29
126 (5)
General disciplines related to penalty
Commissioner, additional Commissioner (Jammu/Kashmir), Deputy Commissioner Additional Commissioner (SIU) Assistant Commissioner, State Tax Officer, State Tax Officer(SlU) having jurisdiction
30
127
Power to impose penalty in certain cases
Commissioner, Additional Commissioner (Jammu/Kashmir), Deputy Commissioner Additional Commissioner (SIU) Assistant Commissioner, State Tax Officer and State Tax Officer(SlU) having jurisdiction
31
129(3), 129(6) (Proviso)
Detention, seizure and release of goods and conveyances in transit
Commissioner, Additional Commissioner(Jammu/Kashmir), Deputy Commiss

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Adaptation of Central Goods and Services Tax Rules, 2017.
Rule 2
GST
UT GST Rules – Lakshadweep
Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017
Adaptation of Central Goods and Services Tax Rules, 2017.
2. (1) The Central Goods and Services Tax Rules, 2017, in respect of scope of supply, composition levy, composite supply and mixed supply, time and value of supply, input tax credit, registration, tax invoice, credit and debit notes, accounts and records, returns, payment of tax, tax deduction at source, collection of tax at source, assessment, refunds, audit, inspection, search, seizure and arrest, demands and recovery, liability to pay in certain cases, advance ruling, appeals and revision, presumption as to

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emed to have been communicated under this rule along with the deficiencies communicated under sub-rule (3).”;
(c) in rule 117, in sub-rule (1), for the second proviso, the following proviso shall be substituted, namely:-
“Provided further that in the case of a claim under sub-section (1) of section 140, the application shall specify separately-
(i) the value of claims under section 3, sub-section (3) of section 5, sections 6 and 6A and sub-section (8) of section 8 of the Central Sales Tax Act, 1956 made by the applicant; and
(ii) the serial number and value of declarations in Forms C or F and certificates in Forms E or H or Form I specified in rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 submitted by the ap

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Short title and Commencement.
Rule 1
GST
UT GST Rules – Lakshadweep
Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION NO. 9/2017 – Union Territory Tax
New Delhi, the 30th June, 2017
G.S.R. 746(E).-In pursuance of sub-section (1) of section 22, read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby makes the following rules for the Union Terr

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Adaptation of Central Goods and Services Tax Rules, 2017.
Rule 2
GST
UT GST Rules – Daman and Diu
Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017
Adaptation of Central Goods and Services Tax Rules, 2017.
2. (1) The Central Goods and Services Tax Rules, 2017, in respect of scope of supply, composition levy, composite supply and mixed supply, time and value of supply, input tax credit, registration, tax invoice, credit and debit notes, accounts and records, returns, payment of tax, tax deduction at source, collection of tax at source, assessment, refunds, audit, inspection, search, seizure and arrest, demands and recovery, liability to pay in certain cases, advance ruling, appeals and revision, presumption a

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eemed to have been communicated under this rule along with the deficiencies communicated under sub-rule (3).”;
(c) in rule 117, in sub-rule (1), for the second proviso, the following proviso shall be substituted, namely:-
“Provided further that in the case of a claim under sub-section (1) of section 140, the application shall specify separately-
(i) the value of claims under section 3, sub-section (3) of section 5, sections 6 and 6A and sub-section (8) of section 8 of the Central Sales Tax Act, 1956 made by the applicant; and
(ii) the serial number and value of declarations in Forms C or F and certificates in Forms E or H or Form I specified in rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 submitted by the

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Short title and Commencement.
Rule 1
GST
UT GST Rules – Daman and Diu
Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION No. 8/2017 – Union Territory Tax
New Delhi, the 30th June, 2017
G.S.R. 745(E).-In pursuance of sub-section (1) of section 22, read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby makes the following rules for the Union

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Adaptation of Central Goods and Services Tax Rules, 2017.
Rule 2
GST
UT GST Rules – Dadra and Nagar Haveli
Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017
Adaptation of Central Goods and Services Tax Rules, 2017.
2. (1) The Central Goods and Services Tax Rules, 2017, in respect of scope of supply, composition levy, composite supply and mixed supply, time and value of supply, input tax credit, registration, tax invoice, credit and debit notes, accounts and records, returns, payment of tax, tax deduction at source, collection of tax at source, assessment, refunds, audit, inspection, search, seizure and arrest, demands and recovery, liability to pay in certain cases, advance ruling, appeals and revis

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les, 2017, the same shall also deemed to have been communicated under this rule along with the deficiencies communicated under sub-rule (3).”;
(c) in rule 117, in sub-rule (1), for the second proviso, the following proviso shall be substituted, namely:-
“Provided further that in the case of a claim under sub-section (1) of section 140, the application shall specify separately-
(i) the value of claims under section 3, sub-section (3) of section 5, sections 6 and 6A and sub-section (8) of section 8 of the Central Sales Tax Act, 1956 made by the applicant; and
(ii) the serial number and value of declarations in Forms C or F and certificates in Forms E or H or Form I specified in rule 12 of the Central Sales Tax (Registration and Turnover

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Short title and Commencement.
Rule 1
GST
UT GST Rules – Dadra and Nagar Haveli
Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION No. 7/2017 – Union Territory Tax
New Delhi, the 30th June, 2017
G.S.R. 744(E).-In pursuance of sub-section (1) of section 22, read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby makes the following ru

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Adaptation of Central Goods and Services Tax Rules, 2017.
Rule 2
GST
UT GST Rules – Chandigarh
Union Territory Goods and Services Tax (Chandigarh) Rules, 2017
Adaptation of Central Goods and Services Tax Rules, 2017.
2. (1) The Central Goods and Services Tax Rules, 2017, in respect of scope of supply, composition levy, composite supply and mixed supply, time and value of supply, input tax credit, registration, tax invoice, credit and debit notes, accounts and records, returns, payment of tax, tax deduction at source, collection of tax at source, assessment, refunds, audit, inspection, search, seizure and arrest, demands and recovery, liability to pay in certain cases, advance ruling, appeals and revision, presumption as to d

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d to have been communicated under this rule along with the deficiencies communicated under sub-rule (3).”;
(c) in rule 117, in sub-rule (1), for the second proviso, the following proviso shall be substituted, namely:-
“Provided further that in the case of a claim under sub-section (1) of section 140, the application shall specify separately-
(i) the value of claims under section 3, sub-section (3) of section 5, sections 6 and 6A and sub-section (8) of section 8 of the Central Sales Tax Act, 1956 made by the applicant; and
(ii) the serial number and value of declarations in Forms C or F and certificates in Forms E or H or Form I specified in rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 submitted by the appli

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Short title and Commencement.
Rule 1
GST
UT GST Rules – Chandigarh
Union Territory Goods and Services Tax (Chandigarh) Rules, 2017
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION No. 6/2017 – Union Territory Tax
New Delhi, the 30th June, 2017
G.S.R. 743(E).-In pursuance of sub-section (1) of section 22, read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby makes the following rules for the Union Territ

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Adaptation of Central Goods and Services Tax Rules, 2017.
Rule 2
GST
UT GST Rules – Andaman and Nicobar Islands
Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017
Adaptation of Central Goods and Services Tax Rules, 2017.
2. (1) The Central Goods and Services Tax Rules, 2017, in respect of scope of supply, composition levy, composite supply and mixed supply, time and value of supply, input tax credit, registration, tax invoice, credit and debit notes, accounts and records, returns, payment of tax, tax deduction at source, collection of tax at source, assessment, refunds, audit, inspection, search, seizure and arrest, demands and recovery, liability to pay in certain cases, advance ruling, appeals

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Service Tax Rules, 2017, the same shall also deemed to have been communicated under this rule along with the deficiencies communicated under sub-rule (3).”;
(c) in rule 117, in sub-rule (1), for the second proviso, the following proviso shall be substituted, namely:-
“Provided further that in the case of a claim under sub-section (1) of section 140, the application shall specify separately-
(i) the value of claims under section 3, sub-section (3) of section 5, sections 6 and 6A and sub-section (8) of section 8 of the Central Sales Tax Act, 1956 made by the applicant;
(ii) the serial number and value of declarations in Forms C or F and certificates in Forms E or H or Form I specified in rule 12 of the Central Sales Tax (Registration a

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Short title and Commencement.
Rule 1
GST
UT GST Rules – Andaman and Nicobar Islands
Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION No. 5 /2017 – Union Territory Tax
New Delhi, the 30th June, 2017
G.S.R. 742(E).-In pursuance of sub-section (1) of section 22, read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby makes the f

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Gst on Tax paid service
Query (Issue) Started By: – DURAISAMY ANANDHAN Dated:- 11-7-2017 Last Reply Date:- 12-7-2017 Goods and Services Tax – GST
Got 2 Replies
GST
sir I am a chartered accountant. At present income tax, service tax and other taxes have been collected from my clients and deposited the same into govt account on behalf of them. For this I am collecting a service charge of ₹ 10 to ₹ 150 per transaction from them. My query is GST should collected either for t

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Activists demand withdrawal of GST on sanitary napkins
GST
Dated:- 11-7-2017

New Delhi, Jul 11 (PTI) Scores of activists today posted sanitary napkins to Finance Minister Arun Jaitley's office demanding immediate withdrawal of GST on the women's hygiene product, following a video on the issue that went viral on social media.
Scores of SFI and All India Democratic Womens' Association (AIDWA) activists sent the napkins with the text "Bleedwithoutfear" written o

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Reverse mechanism
Query (Issue) Started By: – Vishnu Dutt Gupta Dated:- 11-7-2017 Last Reply Date:- 13-7-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Sir,
Please reply my querry for service tax payable under reverse charge.
If I ahave received the bill of GTA service in july for june month service and date of invoice also mentioned in June17
then under reverse charge mechanism what is the liability, As per me liability is as per service tax rate ( 14+0.5+0.5) after 70

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No GST is applicable on free food supplied in anna kshetras run by religious institutions;
GST
Dated:- 11-7-2017

prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. attracts Nil CGST and SGST or IGST, as the case may be.
There are media reports suggesting that GST applies on free food supplied in anna kshetras run by religious institutions. This is completely untrue. No GST is applicable on such food supplied free.
Further, prasadam su

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Wind Mill Power supply
Query (Issue) Started By: – Vivek anandhan Dated:- 11-7-2017 Last Reply Date:- 13-7-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear All
We are having wind mill and supplying electricity power to TNEB. Whether we need to charge GST or it is exempted
Regards
Vivekanandhan
Reply By KASTURI SETHI:
The Reply:
Supply of electricity is exempted vide Notification No.12/2017-Central Tax-(Rate) dated 28.6.17 Serial no.25 of notification refers.
Reply By

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COMMISSION AGENTS OF GARLIC – EXPEMTED GOODS
Query (Issue) Started By: – Hardik Vora Dated:- 11-7-2017 Last Reply Date:- 12-7-2017 Goods and Services Tax – GST
Got 4 Replies
GST
We are Commission agents of GARLIC which is exempted under GST bearing HSN code of 07032000.
We get good from Madhya Pradesh, Rajasthan & Gujurat from our clients on consignment & we sell it locally.
We charge commission per bag and lorry freight & godown expenses are all added in senders A/C by way of sale patti which we send them.
Under vat we used to show nil return in sales tax return wherein our purchase was 0 and sales was based on senders sale amount
My query is can we still keep filling return the same way & does our commission fall under th

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IGST on direct export of goods
Query (Issue) Started By: – MohanLal tiwari Dated:- 11-7-2017 Last Reply Date:- 6-2-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Dear All,
We are manufacturing and supplying our products to Indian customers including Railways & defence and to foreign buyers. kindly clarify for the following issues:
1. Whether we can export the goods on payment of applicable IGST and get refund.
2. The ITC taken on inputs for manufacturing of goods for exports can be used for payment / adjustment of GST payable on other goods / service supplies.
3. Some of our products are falling under 8607 GST @ 5% but all the inputs for the same are procured @18%. Accordingly the ITC will get accumulated. Please advis

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TC only if you have purchase bill for raw materials in IGST, if your Supplier is local then also you need to avail bill with IGST "Supply ment for Exports" & you will get 90% refund in 6 to 10 days after filing of Shipping Bill for exports where LEO number is generated & 10% after proper scrutiny.
Exports under GST are Zero Rated.
Reply By MohanLal tiwari:
The Reply:
Dear Panelists,'
We have exported goods on payment of IGST during July to Nov'17 and furnished required details of shipping bill etc on GST portal while submitting GTR-1. Though it is declared repeatedly for refund but till date we have not received a single refund.
Kindly advise how to expedite the the refunds of IGST paid on Export of goods.
Discuss

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JK govt continues toll tax under GST regime; traders protest
GST
Dated:- 11-7-2017

Jammu, Jul 10 (PTI) Jammu and Kashmir may have come under the GST regime along with the rest of the country but is still imposing toll tax on trucks carrying goods into the state, claim traders who are protesting the "double taxation".
When asked about the abolishment of the toll tax, state minister and senior BJP leader Chander Prakash Ganga said it was for the government to decide on it.
"Please ask this question to Deputy Chief Minister Nirmal Singh," he said.
Trade bodies said the imposition of the toll tax on goods sends out a message that Jammu and Kashmir is not part of 'One nation, One tax' regime under the

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ly on the assumption that toll tax on goods shall be kept away from the purview of powers enjoyed under Section 5 of the J&K s Constitution. But our hopes have been belied," said Neeraj Anand, president, Chamber of Traders Federation.
"We held a meeting with Chief Minister Mehbooba Mufti yesterday and raised the demand to abolish the toll tax," he said.
The state Congress unit meanwhile accused the state government and the Centre of "fooling" the people of Jammu and Kashmir on the issue.
"Toll tax is still being charged at the toll plazas, especially those at Lakhanpur, Lower Munda and Ban," Jammu & Kashmir Pradesh Congress Committee (JKPCC) senior vice president Sham Lal Sharma said.
News – Press r

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SERVICES PROVIDED BY THE GOVERNMENT – EXEMPTION
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 11-7-2017

Vide Notification No. 12/2017-Central Tax (Rate), dated 28.06.2017, which came into force with effect from 01.07.2017, the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, exempted 81 intra-State supply of services as is in excess of the tax calculated at the rate specified subject to the conditions.
In this Notification the Central Government has given exemption for the services provided by the Government. For the purpose of this article, the term 'Government' may include the Central Government, State Government, Union territory or local authority or governmental authority. The following services provided by the Government are exempted-
* The services by Central Government, State Government, Union Territory, local authority or governmental authorityby way of

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not be applicable to-
* Services-
* services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;
* Services in relation to an aircraft or a vessel, inside or outside the precincts of a part of an airport;
* transport of goods or passengers; and
* services by way of renting of immovable property;
* Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority.
This entry is not applicable to services-
* services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;
* Services in relation to an aircraft or a vessel, inside or outside the precincts of a part of an airpor

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s a telecom service provider or use of radio frequency spectrum during the period prior to01.04.2016 on payment of licence fee or spectrum over charges, as the case me;
* Services provided by the Central Government, State Government, Union territory or local authority by way of-
* Registration required under any law for the time being in force;
* Testing, calibration, safety check or certification relating to protection or supply of workers, consumers or public at large, including the first licnsor, required under any law for the time beingin force;
* Services provided by the Central Government,State Government, Union territory or local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate.
* Services provided by the Central Government, State Government, Union territory or local authority by way of tolerating non performance of a contract for which consideration of a contract for which consideration in the form files or liquid

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GSTIN requirement for the purpose of import & export
Public Notice No. 93/2017 Dated:- 11-7-2017 Trade Notice
Customs
OFFICE OF COMMISSIONER OF CUSTOMS NS- IV
JAWAHAR LAL NEHRU CUSTOM HOUSE, NHAVA SHEVA TAL: URAN,
DIST. RAIGAD, MAHARASHTRA-400707
F.No.S/12-Gen-82/2015-16 AM(X)
Date: 11.07.2017
Public Notice No. 93/2017
Sub: Reg.
Attention of all the importers, Exporters, Customs Brokers, and other stake holders is invited to the Instruction No. 10/2017-Customs, dated 6th July, 2017 issued by Board.
2. Instances have been brought to the notice that there is some confusion regarding requirement of GSTIN for importers and exporters at the time of import and export of the goods. This is resulting in avoidable delay in the clea

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not obtain GSTIN [sub-section (2) of the section 23 refers]. In such cases PAN (which is authorized as IEC by DGFT) of the importer and exporter would suffice.
5. It is being clarified and assured that there is no hold up of import and export consignments, wherever GSTIN is legally not required. Importers, Exporters and Customs Brokers are requested to quote authorized PAN in the bills of entry or shipping bills for such clearance
6. Difficulty, if any may also be brought to the notice of Deputy / Assistant Commissioner in charge of Appraising Main (Export) through email / phones (email address: apmainexp@jawaharcustoms.gov.in, Phone No: 022-27244959). Action to be taken in terms of decisions taken in this Public Notice should be consider

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Customs -GSTIN requirement for the purpose of import & export
PUBLIC NOTICE No. 17/2017 Dated:- 11-7-2017 Trade Notice
Customs
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/09/20/2017 City cus Tech
Date: 11.07.2017
PUBLIC NOTICE No. 17/2017
Sub: regarding.
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Attention of all Customs Brokers, Exporters, Importers, Members of the Trade and other stake holders is invited to Board's Instruction No. 10/2017-Customs dated 06.07.2017 issued vide F. No. 450/119/2017-Cus.IV.
2. The provisions of registration are contained in Chapter VI of the Central Goods and Services Tax Act, 2017. The provisions related to registration un

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