Goods and Services Tax

GST – 05/2017 – Dated:- 28-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.5/2017-Integrated Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 670(E). – In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) the Central Government, on the recommendations of the Council, hereby notifies the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, heading, sub-heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the s

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31st day of July 2018, shall lapse.] TABLE S. No. Tariff item, heading, sub-heading or Chapter Description of Goods (1) (2) (3) 1. 5007 Woven fabrics of silk or of silk waste 2. 5111 to 5113 Woven fabrics of wool or of animal hair 3. 5208 to 5212 Woven fabrics of cotton 4. 5309 to 5311 Woven fabrics of other vegetable textile fibres, paper yarn 5. 5407, 5408 Woven fabrics of manmade textile materials 6. 5512 to 5516 Woven fabrics of manmade staple fibres 2[6A 5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials 6B 5801 Corduroy fabrics 6C 5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (

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f-propelled (excluding those of heading 8604) 13. 8606 Railway or tramway goods vans and wagons, not self-propelled 14. 8607 Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof 15. 8608 Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing Explanation. – (1) In this Table, tariff item , sub-heading , heading and Chapter shall mean respectively a tariff item, sub-heading, heading or chapter, as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of

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GST – 04/2017 – Dated:- 28-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 4/2017-Integrated Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 669(E). – In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby specifies the supply of goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, made by the person as specified in the corresponding entry in column (4), in respect of w

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tered person 3[4A. 5201 Raw cotton Agriculturist Any registered person] 5. – Supply of lottery. State Government, Union Territory or any local authority Lottery distributor or selling agent. Explanation.- For the purposes of this entry, lottery distributor or selling agent has the same meaning as assigned to it in clause (c) of Rule 2 of the Lotteries (Regulation) Rules, 2010, made under the provisions of sub section 1 of section 11 of the Lotteries (Regulations) Act, 1998 (17 of 1998). 2[6. Any Chapter Used vehicles, seized and confiscated goods, old and used goods, waste and scrap Central Government, State Government, Union territory or a local authority Any registered person] 4[7. Any Chapter Priority Sector Lending Certificate Any regis

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GST – 03/2017 – Dated:- 28-6-2017 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 3/2017 – Integrated Tax New Delhi, the 28th June, 2017 7 Ashadha, 1939 Saka G.S.R. 662 (E).- In exercise of the powers conferred by sub-section (3) of section 1 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government hereby appoints the 1st day of July, 2017, as the date on which the provisions of sections 4 to 13,

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GST – 13/2017 – Dated:- 28-6-2017 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 13/2017 – Central Tax New Delhi, the 28th June, 2017 7 Ashadha, 1939 Saka G.S.R. 661 (E).-In exercise of the powers conferred by sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby f

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GST – 12/2017 – Dated:- 28-6-2017 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 12/2017 – Central Tax New Delhi, the 28th June, 2017 7 Ashadha, 1939 Saka G.S.R. 660 (E).- In pursuance of the first proviso to rule 46 of the Central Goods and Services Tax Rules, 2017, the Central Board of Excise and Customs, on the recommendations of the Council, hereby notifies that a registered person having annual turnover in the preceding

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GST – 11/2017 – Dated:- 28-6-2017 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 11/2017 – Central Tax New Delhi, the 28th June, 2017 7 Ashadha, 1939 Saka G.S.R. 659 (E).- In pursuance of sub-rule (1) of rule 26 of the Central Goods and Services Tax Rules, 2017, the Central Board of Excise and Customs hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of

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GST – 09/2017 – Dated:- 28-6-2017 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 9/2017 – Central Tax New Delhi, the 28th June, 2017 7 Ashadha, 1939 Saka G.S.R. 658 (E).- In exercise of the powers conferred by sub-section (3) of section 1 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 1st day of July, 2017, as the date on which the provisions of sections 6 to 9, 11 to

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Goods and Services Tax – Started By: – susmis666 susmis666 – Dated:- 27-6-2017 Last Replied Date:- 2-7-2017 – Hi, I am a trader and have VAT registration. I was planning to get the service tax registration but didn't do it because of GST being rolled out soon. After I will be migrated to GST, do I have to file any separate document in order to expand my business activity by including services along with existing trading activities or I can just simply start rendering services and charge service tax as applicable under GST law? – Reply By KASTURI SETHI – The Reply = When you are migrated to GST, you supply the goods and services both. Registration is meant for goods and services both. No separate document is to be filed. Down load a fre

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stead of Tax invoice and also does he need to mention anything like Below Threshold limit of 20lakhs TO like composition dealer has to mention in his bill COMPOSTION SCHEME DEALER ?Also his cost price would be high as he is not availing ITC and his B2B buyers may avoid him if he is not issuing tax invoice. In case he has B2C buyer only then he can opt for Composition scheme .Kindly also confirm if there is any clause to file his below TO in the monthly returns. – Reply By KASTURI SETHI – The Reply = Sh.Ravi Kumar Ji, I have re-examined the whole issue. If any person whose turnover is below ₹ 20 lakhs and he obtains GST registration, he has to pay GST from Re.one. This is gross injustice with small businessman. In the light of this, yo

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Goods and Services Tax – Started By: – Rohit Bhura – Dated:- 27-6-2017 Last Replied Date:- 10-7-2017 – We supply goods to Various Industries in India. In Some Case Even the Freight is paid by us (Consigner) to GTA i.e. Transport Company/Truck Owners and all Consignees are Pvt Ltd / Ltd. Consignee Release the Material & Freight directly to our bank Account.Now who will pay GST on Freight & how should we invoice for our Material.what is the Consignee is Located in J&KRohit Bhura – Reply By KASTURI SETHI – The Reply = GST on freight will be paid by consignee under RCM.Show freight separately in the invoice . Regarding the location in J & K State, still situation is fluid. It will be cleared before 30.6.17. – Reply By Rajagopal

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erstanding correct?For J&K it would be same, but as GST has not applied so, if freight is on to pay basis we will not add it in invoice and Transporter will collect 10,500 and it would be his his responsibility to deposit ₹ 500 GST. Is this also correct.Thanks In adv. – Reply By Rohit Bhura – The Reply = What if a GTA is not involved in the transaction i.e. we directly contact a truck owner for supplying the good and the freight is paid by us or the Consignee is from J&K. So does it still come under GST? – Reply By Rohit Bhura – The Reply = Would we get input for the GST paid on freight inward & Freight outward under RCM. – Reply By KASTURI SETHI – The Reply = The words, 5% with NO ITC has been mentioned in the list of rat

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Goods and Services Tax – GST – Dated:- 27-6-2017 – New Delhi, Jun 27 (PTI) A mega rehearsal has been planned tomorrow in the Central Hall of Parliament ahead of the historic GST launch on the midnight of June 30. The rehearsal, scheduled to be held at 10 PM, may be supervised by either Parliamentary Affairs Minister Ananth Kumar, his deputies Mukhtar Abbas Naqvi and S S Ahluwalia, or Secretary Rajiv Yadav, official sources said today. Officers concerned from various departments including those from the finance ministry will be part of the rehearsal event, they said. The event to launch the Goods and Services Tax (GST) will be held in the circular-shaped Central Hall, which witnessed a function to mark 50 years of Independence, and attended

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War room set up to deal with GST crises – Goods and Services Tax – GST – Dated:- 27-6-2017 – New Delhi, Jun 27 (PTI) Equipped with multiple phone lines and computer systems and manned by tech-savvy youngsters, a mini war room has been set up in the finance ministry to deal with crises related to the implementation of GST. Central Board of Excise and Customs (CBEC) chief Vanaja N Sarna told PTI today that the unit will act as a quick resource centre for central and state government officials to

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Goods and Services Tax – GST – Dated:- 27-6-2017 – New Delhi, Jun 27 (PTI) Beverages major Coca-Cola India today announced hiking prices of its aerated beverages while reducing that of packaged drinking water brand Kinley on account of upcoming GST regime. The company said aerated beverages have been the worst hit category with the proposed tax of 40 per cent under the GST significantly higher than current weighted average national tax incidence. Company has no choice but to minimally increase the prices even after absorbing the significant portion of the tax increase, Coca-Cola India said in a statement. Coca-Cola will, however, launch an affordable range of aerated beverages to cater to the price sensitive consumers, it added. On its mov

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Goods and Services Tax – GST – Dated:- 27-6-2017 – New Delhi, Jun 27 (PTI) Finance Minister Arun Jaitley today said people may have to face some difficulty initially as the GST is rolled out but in the long run the new indirect tax regime would help cut tax evasion and check price rise. He also said the GST Council will look at bringing real estate within the GST net by next year and revisit taxing of petroleum products under the new regime in 1-2 years. To begin with, people could face some difficulties because any change over has its own problems. But it will settle down and the country will benefit from the new indirect tax regime, Jaitley said at an event organised by ABP News. The Goods and Services Tax (GST) will be launched on July

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Section 149 – Himachal Pradesh SGST – MISCELLANEOUS – Himachal Pradesh 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

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Goods and Services Tax – Started By: – Ravi Chandra – Dated:- 27-6-2017 Last Replied Date:- 28-6-2017 – My Organization is Distrcit Central Cooperative Bank, We Pay Service Tax(now GST) on bill submitted by manpower agency who supplies manpower to our organization(Ex: 100000 is bill and GST 18% = 18000/- per month). And we collect Service tax (now GST) from customers for issuing DDs/Cheques and other services etc., and total collected service tax(or GST) will be around 20000/- per month. And to

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Section 48 – Himachal Pradesh SGST – RETURNS – Himachal Pradesh 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 outwa

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Goods and Services Tax – Started By: – CA. Puneet Gupta – Dated:- 27-6-2017 Last Replied Date:- 27-6-2017 – We have a commercial property situated at Bihar which we had provided on rental basis exceeding ₹ 20 lacs per year , but the registered office of the company is in Maharastra , hence whether we can register ourselves into GST in Maharastra and charge IGST (as the place of supply would be Bihar where the property is situated) on the rent received from the property situated at Bihar.I

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Below 50,000 goods – Goods and Services Tax – Started By: – raj kapoor – Dated:- 27-6-2017 Last Replied Date:- 21-10-2017 – Dear Sir/madamAfter the launch of GST FROM 01ST JULY,how the old stock goods

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Goods and Services Tax – GST – Dated:- 27-6-2017 – Eight states of Northeast region are among the states which are likely to benefit from the GST rollout on the midnight of June 30th and July 1st. Contrary to certain misconceived notions in certain quarters, GST will offer these States an opportunity to realize fiscal growth in tandem with the more developed states of India and thus make up for their own shortcomings. This was stated here today by the Union Minister of State (Independent Charge) for Development of North Eastern Region (DoNER), MoS PMO, Personnel, Public Grievances, Pensions, Atomic Energy and Space, Dr Jitendra Singh during a media interaction on GST rollout . Earlier, while addressing a congregation on the theme Developme

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work out the smallest and minutest details with absolute unanimity. In case where the absolute unanimity was not forthcoming on a certain point, a series of meetings were held to achieve consensus, he added. To that extent, Dr Jitendra Singh described GST not only as a revolutionary economic reform, but the opening up of a new chapter in the working of Indian Republic s federal system. The Central Government, he said, has established a new benchmark in decision making by following a formula of 3/4th majority in GST Council, out of which 2/3rd essentially has to be represented by the States. When asked about the possible inconveniences during the early transition phase after July 1st, Dr Jitendra Singh said, there is no need either to panic

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Goods and Services Tax – GST – By: – CASANJAY AITHAN – Dated:- 27-6-2017 – GST Council has recently issued draft rule for issue of Credit Transfer Document (CTD) to be inserted in the CENVAT Credit Rules, 2004 for transfer of Cenvat credit paid on specified goods available with a trader as on appointed date. A manufacturer who was registered under Central Excise Act, 1944 may issue a Credit Transfer Document to evidence payment of excise duty paid on goods manufactured and cleared by him before the date on which CGST Act, 2017 comes into force, under the cover of an invoice issued to a person who was not registered under the Central Excise Act, 1944 but is registered under the provisions of CGST Act, 2017. Accordingly, a manufacturer may issue a document called as CTD for transfer of credit of excise duty to the person who is not registered person under Central Excise Act, 1944 but registered under GST Act, 2017. Transfer of credit of Excise Duty by issuing CTD is subject to the follo

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edit Transfer Document is issued is in possession of such manufactured goods in the form in which it was cleared by him. Credit Transfer Document shall be issued within 30 days of the appointed date on which CGST Act, 2017 comes into force and copy of the corresponding invoices shall be enclosed with the Credit Transfer Document. Copies of all invoices relating to buying and selling from manufacturer to the dealer, through intermediate dealers, is maintained by the dealer availing credit using CTDs. Accordingly, dealer has to maintain all the invoices relating to buying and selling from manufacturer through intermediate dealers, i.e., Invoice issued by the manufacture specifying the item details Invoices issued by the main dealer specifying the item details CTD shall not be issued in favour of a dealer to whom invoice was issued for the same goods before the appointed date. CTD to be issued only to the third person (or second buyer) instead of the second party (or first party). This ca

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laim the credit of the excise duty. Therefore, on the basis of CTD, it can claim the credit of Excise Duty and that to the extent of 100%. A dealer availing credit using Credit Transfer Document on manufactured goods shall not be eligible to avail credit under provision of rule 1(4) of Transition Rules made under CGST Act, 2017 on identical goods manufactured by the same manufacturer available in the stock of the dealer. Rule 1(4) of Transition Rules made under CGST Act, 2017 provides availment of credit on notional basis @60%( goods rate is more than 9%) / 40% of CGST paid where a registered person is not having tax paying document of Excise Duty. Once a person has availed the credit of excise duty by using CTD then such person cannot claim the credit on notional basis again. The dealer availing credit on the basis of Credit Transfer Document shall , at the time of making supply of such goods, mention the corresponding Credit Transfer Document number in the invoice issued by him under

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EWay Bill for Tax FREE Goods – Goods and Services Tax – Started By: – R.P. GUpta – Dated:- 27-6-2017 Last Replied Date:- 23-7-2017 – Is EWAY Bill required by an unregistered dealer dealing only in tax

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GST on Freight – Goods and Services Tax – Started By: – R.P. GUpta – Dated:- 27-6-2017 Last Replied Date:- 28-6-2017 – A sole proprietorship firm in Delhi sending taxfree books to various states on fr

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Customs – PUBLIC NOTICE No. 21/2017 – Dated:- 27-6-2017 – 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: 27.06.2017 PUBLIC NOTICE No. 21/2017 Subject: Reg. Attention of Importers/Exporters, Custom Brokers & Trade 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 20.06.17 on Customs related matters on introduction of Goods and Service Tax regime. 2. The legislations referred above have necessitated changes in Bill of Entry and Shipping Bill declarations. The revised electronic format fo

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the case for GST Compensation Cess Schedule under Section 8(2) of CST (Compensation to States) Act, 2017. The importer shall have to quote the notification number and serial number in the format <SCH><SL.NO>(Schedule suffixed by serial No of the schedule) for levy of IGST rate, For instance, under Schedule II and for an item under Serial Number 3, the serial number in the declaration should be "II3". (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 to States) Act, 2017. To effect the above changes, the fields have been used/added in BE Declaration (SBE Table)- other Additional duties in Section 3 (CTA): Fields in Bill of Entry For IGST For GST C.Cess Notification Number IGST Levy Notfn No GST Comp. Cess Notfn.No Notification Sl. No Sl. No in format explained below Sl.No in format expl

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hall 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, UNOEXCISE" 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 CT X Table of the BE Declaration. In any case of non availment of IGST, State Code along with one of the other Identity proof listed below needs to be provided, so as to enable apportionment to the respective states. Description GSTIN-Imp. Regn_Type Type of IEC to be declared GST Benefit (1) (2) (3) (4) (5) GSTIN Normal G TP,CMP,CAS,ISD,NR,TDS, Individual Yes GSTIN Govt O GOV Generic IEC of Govt. Yes GSTIN UN D UN Generic IEC of Diplomats Yes Aad

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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 electronically between Customs EDI and GSTN, it is imperative here that the required data is captured electronically without fail for all the imports and exports whether or not they are made through EDI locations. In case of EDI locations, Board has issued instructions vide F.No. 401/81/2011-Cus Ill dated 2nd June 2017 wherein it is envisaged that any manual bill of entry or shipping bill in EDI locations need t

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ed, on payment of integrated tax and claim refund of such tax paid on goods 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/CDs, it should be Gateway EGM, not train Summary. Based on this validation only the taxpayer (exporter) shall be granted refund of the IGST paid by him on the exported goods. This validation shall also act as the proof of export in case the exporter has made the supply under bond or LUT without payment of IGST. For facilitating the above, Shipping Bil forms have also been modified to capture the necessary details. 11. GSTIN Entity identification To avail IGST Benefits on Exports, declaration of State Code a

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ble; including exports made by non CST 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 on the actual quantity of exports. This is further explained by the following illustration: Illustration: An exporter raises an export invoice as below: Item Quantity (units) Unit Price (Rs) Total Price IGST (Rs) A 1000 200 2,00,000 24,000 B 2000 100 2,00,000 24,000 4,00,000 48,000 Due to some reasons, he finally exports only 900 units of Item A and 1900 units of Item B. For his shipping bill, the Taxable value and IGST of each item shall be calculated in proportion of t

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T 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 to be given in the invoice table of the Shipping Bill shall include Third Party remittance details as per RBI requirements, Terms Place(INCOTERMS), End Use (as per the codes available in Imports)etc., as the case may be. The End Use of the Item should be declared against each of the item. The list is provided in Annexure-I. 15. Changes in Drawback Declarations A new declaration is being added for the exporter to certify that no input tax credit of CGST/IGST has been availed for

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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 e-way 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-Il) Seal Type Indicator – BTSL, RFID, ESEAL (mandatory for factory stuffed goods meant for exports). 17. Transitory Provisions for BE: The Advance/Prior BE filed before the implementation of GST and regularized for implementation may not have relevant declarations for Duty and GSTIN Identifier details. In such clearances may not be allowed in the system. Same applies to Ex Bond BE filed after implementation in respect of Warehousing BE filed before GST implementation. The Importers may seek to reassess the same by feeding applicable IGST notifications and GSTIN identifi

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Customs – PUBLIC NOTICE NO. 24/2017 – Dated:- 27-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS CUSTOM HOUSE, PORT AREA, VISAKHAPATNAM – 530 035 F. No. S2/08/2017-ED1 Date: 27/06/2017 PUBLIC NOTICE NO. 24/2017 Subject: Reg. Attention of Importers/Exporters, Custom Brokers & Trade 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 Customs related matters on introduction of Goods and Service Tax regime and PN 23/2017 issued by Custom House, Visakhapatnam. 2. The legislations referred above have necessitated changes in Bill of Ent

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tegrated tax in respect of goods specified will be 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 (Schedule suffixed by serial No of the schedule) for levy of IGST rate. For instance, under Schedule II and for an item under Serial Number 3, the serial number in the declaration should be "II3". (iii) The IGST Exemption can also be availed if applicable, by quoting relevant 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 to States) Act, 2017. To effect the above changes, the fields have been used/added in BE Declaration (SBE Table)- other Additional duties in Section 3(CTA): Fields in Bill of Entry For IGST For GST C.Cess Notification Number IGST Levy Notfn No G

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mption 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 with one of the other Identity proof listed below needs to be provided, so as to enable apportionment to the respective states. Description GSTIN-Imp. Regn_Type Type of IEC to be declared GST Benefit (1) (2) (3) (4) (5) GSTIN Normal G TP,CMP,CAS,ISD,NR,TDS, Individual Yes GSTIN

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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 electronically between Customs EDI and GSTN, it is imperative here that the required data is captured electronically without fail for all the imports and exports whether or not they are made through EDI locations. In case of EDI locations, Board has issued instructions vide F.NO. 401/81/2011-Cus Ill dated 2nd June 2017 and PN 22/2

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ilised 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 goods 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 'CDs. it should be Gateway EGM not train Summary). Based on this validation only the taxpayer (exporter) shall be granted refund of the IGST paid by him on the exported goods. This validation shall also act as the proof of export in case the exporter has made the supply under bond or LUT without payment of IGST. For facilitating the above, Shipping Bill forms ha

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icate 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 on the actual quantity of exports. This is further explained by the following illustration: Illustration: An exporter raises an export invoice as below: Item Quantity (units) Unit Price (Rs) Total Price IGST (Rs) A 1000 200 2,00,000 24,000 B 2000 100 2,00,000 24,000 4,00,000 48,000 Due to some reasons, he finally exports o

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d 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 to be given in the invoice table of the Shipping Bill shall include Third Party remittance details as per RBI requirements, Terms Place(INCOTERMS), End Use (as per the codes available in Imports)etc., as the case may be. The End Use of the Item should be declared against each of the item. The list is provided in Annexure-I. 15. Changes in Drawback Declarations A new declarati

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ffix 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 e-way 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 available on icegate website at https://www.icegate.gov.in/SWlFT/single window docs.html Seal Type Indicator – BTSL, RFID, ESEAL (mandatory for factory stuffed goods meant for exports). 17. Transitory Provisions for BE: The Advance/Prior BE filed before the implementation of GST and regularized for implementation may not have relevant declarations for Duty and GSTIN Identifier details. In such clearances may not be allowed in the system. Same applies to Ex Bond BE filed after implementation in r

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or 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 wholesale FSH200 Food – For manufacture/ commercial Processing (Manufacture/Actual Use) FSH700 Food -For Internal use in Hotels-Restaurant FSH710 Food -For Public Display or Exhibition FSH750 Food -For use in International Sports Events FSH800 Food -For Research Use FSH900 Food – For personal consumption FSH910 Food – For distribution in a natural disaster (if received gratis) FSH920 Food -For Charitable Use FSH930 Food -For use in a Diplomatic Establishment GNX100 Generic -For Consumer use under commercial distribution (for Trading – wholesale or retail) GNX200 Generic -For Commercial Assembly or processing (For Manufacture/Actual use) GNX300 Generic -For use as Fertilizers or

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Customs – PUBLIC NOTICE – 80/2017 – Dated:- 27-6-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS (NHAVA SHEVA-I) EDI (CENTRALISED) SECTION, JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA, DIST : RAIGAD. PIN – 400 707. F. No. EDI/Misc-82/2015 JNCH Date: 27.06.2017 PUBLIC NOTICE – 80/2017 Subject: Implementation of GST in Customs-Changes in BE/SB Declaration – Reg. Attention of Importers/Exporters, Custom Brokers & Trade 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 Customs related matters on introduction of Goods and Service Tax regime. 2. The legislations referred above have necessitated changes in Bil

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ated tax in respect of goods specified are 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 <SCH><SL.NO> (Schedule suffixed by serial No of the schedule) for levy of IGST rate. For instance, under Schedule II and for an item under Serial Number 3, the serial number in the declaration should be II3 . (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 to States) Act, 2017. To effect the above changes, the fields have been used/added in BE Declaration (SBE Table)- other Additional duties in Section 3(CTA): Fields in Bill of Entry For IGST For GST C. Cess Notification Number IGST Levy Notfn No GST Comp. Cess Notfn.No Notif

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ll 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 with one of the other Identity proof listed below needs to be provided, so as to enable apportionment to the respective states. Description (1) GSTIN-Imp. (2) Regn_Type (3) Type of IEC to be declared (4) GST Benefit (5) GSTIN Normal G TP,CMP,CAS, ISD,NR,TDS, Individual Yes GSTIN Govt O GOV Generic IEC of Govt. Yes GSTIN UN D UN Generic IEC of Diplomats Yes Aadhaar A I

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eneficiary 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 electronically between Customs EDI and GSTN, it is imperative here that the required data is captured electronically without fail for all the imports and exports whether or not they are made through EDI locations. In case of EDI locations, Board has issued instructions vide F. No. 401/81/2011-Cus III dated 2nd June 2017 wherein it is envisaged that any manual bill of entry or shipping bill in EDI locations need to be f

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on payment of integrated tax and claim refund of such tax paid on goods 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 (exporter) shall be granted refund of the IGST paid by him on the exported goods. This validation shall also act as the proof of export in case the exporter has made the supply under bond or LUT without payment of IGST. For facilitating the above, Shipping Bill forms have also been modified to capture the necessary details. 11. GSTIN Entity identification To avail IGST Benefits on Exports, declaration of State Code an

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able; 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 on the actual quantity of exports. This is further explained by the following illustration: Illustration: An exporter raises an export invoice as below: Item Quantity (units) Unit Price (Rs) Total Price IGST (Rs) A 1000 200 2,00,000 24,000 B 2000 100 2,00,000 24,000 Total 4,00,000 48,000 Due to some reasons, he finally exports only 900 units of Item A and 1900 units of Item B. For his shipping bill, the Taxable value and IGST of each item shall be calculated in proporti

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t 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 to be given in the invoice table of the Shipping Bill shall include Third Party remittance details as per RBI requirements, Terms Place(INCOTERMS), End Use (as per the codes available in Imports)etc., as the case may be. The End Use of the Item should be declared against each of the item. The list is provided in Annexure-I. 15. Changes in Drawback Declarations A new declaration is being added for the exporter to certify that no input tax credit of CGST/IGST has been availed for any of the inputs or input services used

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about the Containers are required in line with the International customs communication as well as with a view to implement e-way 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 available on icegate website at-https://www.icegate.gov.in/SWIFT/single_window_docs.html Seal Type Indicator – BTSL, RFID, ESEAL (mandatory for factory stuffed goods meant for exports). 17. Transitory Provisions for BE The Advance/Prior BE filed before the implementation of GST and regularized for implementation may not have relevant declarations for Duty and GSTIN Identifier details. In such clearances may not be allowed in the system. Same applies to Ex Bond BE filed after implementation in respect of Warehousing BE filed before GST implementation. The Importers may seek to reassess the same by feeding applicable IGST notifications and

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r use research use as animal Food FSA900 Foods & Supplements -For Personal use FSH100 Food – For Consumer use under commercial distribution (Trading)- Retail or wholesale FSH200 Food – For manufacture/ commercial Processing (Manufacture/Actual Use) FSH700 Food -For Internal use in Hotels-Restaurant FSH710 Food -For Public Display or Exhibition FSH750 Food -For use in International Sports Events FSH800 Food -For Research Use FSH900 Food – For personal consumption FSH910 Food – For distribution in a natural disaster (if received gratis) FSH920 Food -For Charitable Use FSH930 Food -For use in a Diplomatic Establishment GNX100 Generic -For Consumer use under commercial distribution (for Trading – wholesale or retail) GNX200 Generic -For Commercial Assembly or processing (For Manufacture/Actual use) GNX300 Generic -For use as Fertilizers or soil promoters GNX600 Generic -For Repair or Refurbishing as defective or second hand goods GNX650 Generic-For Recycling or Recovery GNX680 Generic

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