Customs - Introduction of the Goods and Services Tax (GST) w.e.f 01.07.2017 - Related changes in customs law and procedure w.e.f 01.107.2017 - Customs - Public Notice No. 08/2017

OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS HYDERABAD CUSTOMS COMMISSIONERATE, L.B.STADIUM ROAD: BASHEERBAGH: HYDERABAD - 500 004. C. No. S/03/PN/05/2017-Cus.Tech Dated 30 th June, 2017 Public Notice No. 08/2017 Sub: Customs - Introduction of the Goods and Services Tax (GST) w.e.f 01.07.2017 - Related changes in customs law and procedure w.e.f 01.107.2017 - Reg. Attention of all Exporters/ Importers/ Customs brokers/ members of Trade and all other stakeholders is invited to the scheduled introduction of the Goods and Services Tax (GST) w.e.f 01.07.2017. 2. The Central Board of Excise and Customs, New Delhi has issued a Guidance Note for Importers and Exporters containing a summary of the Customs related changes in the GST regime. A copy of the said Guidance note is enclosed herewith. 3. Further, in continuation to this office earlier Public Notices bearing No's. 5/2017 dt. 7.6.2017, No.6/2017 dt. 19.06.2017 and No.7/2017 dt.22.06.2017,. attention is also drawn to the following Notifications- Customs Notification (Tariff)- Sl. No. Notification No. Date of Issue Subject 1 25/2017-Cus,dt. 28-06-2017 Seeks to appoint the 1st day of July, 2017 as the date on which all the provisions of the Taxation Laws (Amendment) Act, 2017 shall come into force. 2 26/2017-Cus,dt. 28-06-2017 Seeks to amend Customs Exemption notifications for various export promotion schemes Customs Notification (Non tariff) Sl. No. Notification No. Date of Issue Subject 1 57/2017-cus (NT) ,dt. 29.06.2017 Regarding amendment in Re-export of Imported Goods Drawback of Customs Duties Rules, 1995 2 58/2017-cus (NT) ,dt. 29.06.2017 Amendment in the Customs, Central Excise Duties and Service Tax Drawback Rules 1995 3 59/2017-cus (NT) idt. 29.06.2017 Regarding amendment in Notification no, 131/2016-Customs (N.T.) dated 31.10.2016 relating to AIRS of duty drawback 4 60/2017-cus 29.06.2017 Introduces the Shipping Bill and Bill of Export (Form) Regulations, 2017, in suppression of Shipping Bill and Bill of Ex ort Form Regulations 1991. 5 61/2017-cus 29.06.2017 Introduces some amendments to Shipping Bill (Electronic Declaration) (Amendment) Regulations, 2017. Integrated Tax Notifications Sl. No. Notification No. Date of Issue Subject 1 01/2017-lntegrated Tax, dt. 19-06-2017 Seeks to bring certain sections of the IGST Act, 2017 into force w.e.f. 22.06.2017 2 02/2017-lntegrated Tax, dt. 19-06-2017 Seeks to empower the Principal Commissioner of Central Tax, Bengaluru West to grant registration in case of online information and database access or retrieval services provided or agreed to be provided by a person located in non-taxable territory and received b a non-taxable online recipient. 3 03/2017-lntegrated Tax, dt. 28-06-2017 Seeks to bring into force certain sections of the IGST Act 2017 w.e.f 01.07.2017 4 04/2017-lntegrated Tax, dt. 28-06-2017 Seeks to notify IGST Rules, 2017 5 05/2017-lntegrated Tax, dt. 28-06-2017 Seeks to notify the number of HSN digits required on tax invoice 6 06/2017-lntegrated Tax, dt. 28-06-2017 Seeks to prescribe rate of interest under CGST Act, 2017 Integrated Tax Rate : Notifications- Sl. No. Notification No. Date of Issue Subject 1 01/2017-lntegrated Tax (Rate), dt. 28-06-2017 Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the 'Council, hereby notifies the rate of the integrated tax. 2 02/2017-lntegrated Tax (Rate), dt. 28-06-2017 Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax. 3 03/2017-lntegrated Tax (Rate), dt. 28-06-2017 Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the Integrated tax. 4 04/2017-lntegrated Tax Rate dt. 28-06-2017 Reverse charge on certain specified supplies of goods under section 5 3 5 05/2017-lntegrated Tax (Rate), dt. 28-06-2017 Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed 6 06/2017-lntegrated Tax (Rate), dt. 28-06-2017 Notification prescribing refund of 50% of IGST on supplies to CSD under section 20 7 07/2017-lntegrated Tax (Rate), dt. 28-06-2017 Exemption from IGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers under section 6 1 8 08/2017-lntegrated Tax (Rate), dt. 28-06-2017 To notify the rates for supply of services under IGST Act 9 09/2017-lntegrated Tax (Rate), dt. 28-06-2017 To notify the exemptions on supply of services under IGST Act 10 10/2017-lntegrated Tax (Rate), dt. 28-06-2017 To notify the categories of services on which integrated tax will be payable under reverse charge mechanism under IGST Act 11 11/2017-lntegrated Tax (Rate), dt. 28-06-2017 To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the IGST Act 12 12/2017-lntegrated Tax (Rate), dt. 28-06-2017 To notify the supplies not eligible for refund of unutilized ITC under IGST Act 13 13/2017-lntegrated Tax (Rate), dt. 28-06-2017 To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received b them under IGST Act 14 14/2017-lntegrated Tax (Rate), dt. 28-06-2017 To notify the categories of services the tax on inter- State supplies of which shall be paid by the electronic commerce operator Compensation Cess Notification- Sl. No. Notification No. Date of Issue Subject 1 01/2017-Compensation Cess, dt. 28-06-2017 Seeks to appoint the 1st day of July, 2017, as the date on which all the provisions of Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) shall come into force Compensation Cess Rate Notification- Sl. No. Notification No. Date of Issue Subject 1 01/2017-compensation Cess (Rate), dt. 28-06-2017 Seeks to notify Rates of goods and services tax compensation cess under Goods and Services Tax Compensation to States Act 2017 15 of 2017 2 02/2017-Compensation Cess Rate dt. 28-06-2017 To notify the rates of compensation cess on supply of specified services 4. The above mentioned Notifications are available on the official website of CBEC www.cbec.gov.in. 5. All concerned are advised to thoroughly familiarise themselves with the above changes. 6. Further changes in the customs law and procedures, if any, will be communicated. 7. Difficulties, if any, may be brought to the notice of this office. (Bankey Behari Agrawal) Principal Commissioner