Rescinding Board Circular No. 46/2017-Customs dated 24th November, 2017 - Customs - 04/2019

Circular No. 04/2019-Customs F. No: 473/10/2017-LC Govt. of India Ministry of Finance Dept. of Revenue Central Board of Indirect Taxes Customs North Block, New Delhi Dated 01 st February, 2019 To, All Principal Chief Commissioners/Chief Commissioners of Customs, All Principal Commissioners/Commissioners of Customs Madam/Sir, Subject: Rescinding Board Circular No. 46/2017-Customs dated 24th November, 2017-reg. Kind attention is invited to Board Circular No. 46/2017-Customs dated 24th November, 2017 , clarifying the applicability of IGST/GST on goods transferred/sold while being deposited in a warehouse. The said Circular was superseded by Circular No. 03/01/2018-IGST dated 25 th May, 2018 w.e.f. 01 st April, 2018. 2. Circular No. 03/01/2018-IGST dated 25.05.2018 , is being rescinded with effect from 01.02.2019. 3. It is therefore clarified that the Circular No. 46/2017-Customs dated 24 th November, 2017 stands rescinded on the date of supersession by Circular No. 03/01/2018-IGST dated 25 th May, 2018 i.e. w.e.f. 01st April, 2018. 4. Clarification required, if any, may be sought from the Board. 5. Hindi version follows. (Dr. Swati Bhanwala) OSD (Land customs)