{"id":5452,"date":"2017-06-30T00:00:00","date_gmt":"2017-06-29T18:30:00","guid":{"rendered":""},"modified":"2017-06-30T00:00:00","modified_gmt":"2017-06-29T18:30:00","slug":"duty-drawback-for-supplies-made-by-dta-units-to-special-economic-zones-in-the-gst-scenario","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=5452","title":{"rendered":"Duty Drawback for supplies made by DTA units to Special Economic Zones in the GST scenario"},"content":{"rendered":"<p>Duty Drawback for supplies made by DTA units to Special Economic Zones in the GST scenario<br \/>24\/2017 Dated:- 30-6-2017 Circular<br \/>Customs<br \/>Circular No. 24\/2017 -Customs<br \/>\nF. No. 609\/46\/2017-DBK<br \/>\nGovernment of India<br \/>\nMinistry of Finance,<br \/>\nDepartment of Revenue<br \/>\nCentral Board of Excise &#038; Customs<br \/>\nNew Delhi, dated 30th June, 2017<br \/>\nTo,<br \/>\nPrincipal Chief Commissioners \/ Principal Directors General,<br \/>\nChief Commissioners \/ Directors General,<br \/>\nPrincipal Commissioners \/ Commissioners,<br \/>\nall under CBEC<br \/>\nMadam\/Sir,<br \/>\nSubject: Duty Drawback for supplies made by DTA units to Special Economic Zones in the GST scenario<br \/>\nAttention is invited to Board&#39;s Circular No. 43\/2007-Customs dated 5.12.2007 and Circular No. 39\/2010-Customs dated 15.10.2010 which inte<\/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=55913\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>r of 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.<br \/>\n3. 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 <\/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=55913\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Duty Drawback for supplies made by DTA units to Special Economic Zones in the GST scenario24\/2017 Dated:- 30-6-2017 CircularCustomsCircular No. 24\/2017 -Customs F. No. 609\/46\/2017-DBK Government of India Ministry of Finance, Department of Revenue Central Board of Excise &#038; Customs New Delhi, dated 30th June, 2017 To, Principal Chief Commissioners \/ Principal Directors General, Chief &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=5452\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Duty Drawback for supplies made by DTA units to Special Economic Zones in the GST scenario&#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-5452","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/5452","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=5452"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/5452\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5452"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5452"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5452"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}