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GIST of Notifications, Circulars issued under Customs Act related to GST

GIST of Circulars Issued Under Customs Act Related to Gst up to 30-11-2017

(Source : www.cbec.gov.in)

Circular No. Date of Issue File No. Subject
23/2017 30-06-2017 F. No. 609/46/2017-DBK 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
24/2017 30-06-2017 F. No. 609/46/2017-DBK Duty Drawback for supplies made by DTA units to Special Economic Zones in the GST scenario
29/2017 17-07-2017 F. No. DGEP/EOU/GST/16/2017 Operational problems being faced by EOU in GST regime consequent to amendment in Notification no. 52/2003-Customs dated 31-3-2003
32/2017 27-07-2017 F. No. 609/64/2017-DBK Clarification regarding exports under claim for drawback in the GST scenario.
33/2017 01-08-2017 F.No.450/131/2017-CusIV Leviability of Integrated Goods and Services Tax (IGST) on High Sea Sales of imported goods and point of collection thereof
34/2017 09-08-2017 F.No.609/63/2017-DBK Clarification of pre-GST rates of Rebates of state Levies (ROSL)for transition period of three months i.e. 1.07.2017 to 30.09.2017 for Export of garments and textile made-up articles.
42/2017 07-11-2017 F. No. 450/119/2017-Cus.IV Refund of IGST paid on export of goods under rule 96 of CGST Rules,2017
46/2017 24-11-2017 F.No: 473/10/2017-LC Applicability of IGST / GST on goods transferred / sold while being deposited in a warehouse ( revised and updated on 06.12.2017) -reg.

GIST of Instructions Issued Under Customs Act Related to Gst up to 30-11-2017

(Source : www.cbec.gov.in)

Sr. No Date of Issue Subject
10 06-07-2017 GSTIN Requirement for the purpose of import & export
15 09-10-2017 Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017
16 09-10-2017 Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017
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