Compliance of GST Law & Procedure by Custodians at ACC - Customs - FACILITY NOTICE 24/2017

OFFICE OF THE COMMISSIONER OF CUSTOMS (Export) AIR CARGO COMLEX SAHAR ANDHERI (E), MUMBAI -400099. F. No. S/3 - Misc 26/2017-18 E T/(X), ACC Date: 12.10.2017 FACILITY NOTICE 24/2017 Sub:- Compliance of GST Law Procedure by Custodians at ACC-reg. Kind attention of all Custodians, Airlines, Console Agents and other Stake holders is to the compliance of GST Law Procedure at ACC. Mumbai and the special meetings held on 25.07.2017 and 11.08.2017, 2. Rule 33 of Central Good and Services Tax Rules, 2017 deals with the value of supply of services in case of pure agent . In compliance to the rules MIAL has made preliminary modification, in their management system. 3. In order to get the Terminal Handling in the name of consignee, the following requirements need to be fulfilled: (i) Importer/Exporters/Consignee/Authorised Custom Broker should register themselves with custodian system and open PID account for transacting business. (ii) Importer/Exporter/Consignee and Authorised Custom Broker to give an Undertaking/Declaration in the attached format. (iii)l The appointed CHA acting as Pure Agent the Importer/Exporter who is already registered and having a PD Account with the Custodian should generate THC on behalf of the Importer Exporter on-line in the custodian system after proper selection/inputs of GST (iv) The CHA acting as Pure Agent is solely responsible the GST details captured in the receipts and it is mandatory to generate the THC on-line, hence unregistered CHA may get themselves registered seamless transactions. 4. The following process is made availlble by MIAL, to facilitate the trade: (a) MIAL will provide a data field column option in the custodian management system for updating the required GST details. (b) It's mandatory to generate the THC receipts online through custodian management system by the Importer/Exporter/Customs broker. 5. For smooth functioning, Importer/Exporter/Consignee and CHAs/CBs are advised to follow the SOP as circulated by the Custodian. 7. Difficulties, if any, faced in the implementation of this Public Notice may be brought to the notice of the notice of the undersigned. 8. Other custodians are expected to implement suitable facilitation measures for issuing GST compliant invoices at the earliest. This issues the approval of the Commissioner of Customs (Export), ACC. (TAPAN KUMAR) JT. COMMISSIONER OF CUSTOMS, (EXPORT) ACC, SAHAR, MUMBAI