{"id":17016,"date":"2017-07-20T00:00:00","date_gmt":"2017-07-19T18:30:00","guid":{"rendered":""},"modified":"2017-07-20T00:00:00","modified_gmt":"2017-07-19T18:30:00","slug":"operational-problems-being-faced-by-dou-in-gst-regime-consequent-to-amendment-in-notification-no-52-2003-customs-dated-31-3-2003","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=17016","title":{"rendered":"Operational problems being faced by DOU in GST regime consequent to amendment in Notification no. 52\/2003-Customs dated 31-3-2003"},"content":{"rendered":"<p>Operational problems being faced by DOU in GST regime consequent to amendment in Notification no. 52\/2003-Customs dated 31-3-2003<br \/>PUBLIC NOTICE No. 36\/2017 Dated:- 20-7-2017 Trade Notice<br \/>Customs<br \/>OFFICE OF THE COMMISSIONER OF CUSTOMS,<br \/>\nNEW CUSTOM HOUSE, KANDLA-370 210<br \/>\nF. No. S\/20-07\/AG\/GST\/2017-18<br \/>\nDated: 20.07.2017<br \/>\nPUBLIC NOTICE No. 36\/2017<br \/>\nSub: Operational problems being faced by DOU in GST regime consequent to amendment in Notification no. 52\/2003-Customs dated 31-3-2003- reg.<br \/>\nAttention of the Trade is invited to Board&#39;s Circular No. 29\/2017- Customs dated 17th July 2017 issued vide F. No. DGEP\/EOU\/GST\/ 16\/2017.<br \/>\nEOUs are allowed duty free import of goods under notification No.52\/2003- Custom dated 31-3-2003. However, i<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/circulars?id=59869\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>e during this period of one year.<br \/>\n c) Trade has also sought a clarification regarding inter unit transfer of goods from one EOU to another, which was supported by procurement certificate (PC) in view of Circular no. 35\/2016 -Custom dated 29-7-2016.<br \/>\n d) Trade has also requested to continue the procedure of procurement certificates for transitional period for import of goods by EOUs.<br \/>\n3. Matter has been examined. It has been decided by Board, that &#8211;<br \/>\n (i) The B-17 bond, being a general purpose running bond will serve the requirement of continuity bond to be submitted under Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, and therefore EOU\/STP\/EHTP units are not required to submit separate continuity bond.<br \/>\n (ii) It is to <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/circulars?id=59869\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>t certificate for import of goods.<br \/>\n (iv) The inter unit transfer would be on invoice on payment of applicable GST taxes. However, such transfer would be without payment of custom duty. The supplier unit will endorse on such documents the amount of custom duty, availed as exemption, if any, on the goods intended to be transferred. The recipient unit would be responsible for paying such basic customs duty, as is obligated under Notification no. 52\/2003-Cus dated 31-3-2003 (as amended), when the finished goods made out of such goods or such goods are cleared in DTA. The circular no. 35\/2016 -Custom dated 29-7-2016 would stand amended to the extent that no procurement certificates would be required for inter- unit transfer.<br \/>\n4. Difficulties fa<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/circulars?id=59869\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Operational problems being faced by DOU in GST regime consequent to amendment in Notification no. 52\/2003-Customs dated 31-3-2003PUBLIC NOTICE No. 36\/2017 Dated:- 20-7-2017 Trade NoticeCustomsOFFICE OF THE COMMISSIONER OF CUSTOMS, NEW CUSTOM HOUSE, KANDLA-370 210 F. No. S\/20-07\/AG\/GST\/2017-18 Dated: 20.07.2017 PUBLIC NOTICE No. 36\/2017 Sub: Operational problems being faced by DOU in GST regime consequent &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=17016\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Operational problems being faced by DOU in GST regime consequent to amendment in Notification no. 52\/2003-Customs dated 31-3-2003&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-17016","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17016","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=17016"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17016\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17016"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17016"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17016"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}