CUSTOMS Notification No. 79 of 2017 dt 13th October, 2017

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thereon under section 9 and anti-dumping duty leviable

 

 

 

 

thereon under section 9A” shall be substituted;

 

 

 

 

 

(b) after condition (ix), the following condition shall be

 

 

 

 

4

 

 

 

 

 

inserted, namely :-

 

“(xii) the exemption from integrated tax leviable and the goods and services tax compensation cess leviable thereon under sub-section (7) and sub-section (9) of section 3 of the said Customs Tariff Act shall be available up to the 31st March, 2018.”.

  

[F. No. 605/ 52/2017-DBK]

  

 

(Anand Kumar Jha)

 

Under Secretary to the Government of India

 

 

Note:

 

(1)  The principal notification No. 16/2015-Customs, dated the 1st April, 2015 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.252 (E), dated the 1st April, 2015 and was last amended by notification No. 26 /2017-Customs, dated the 29th June 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 727(E), dated the 29th June, 2017.

 

(2)  The principal notification No. 18/2015-Customs dated the 1st April, 2015 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) ,vide number G.S.R. 254 (E), dated the 1st April, 2015 and was last amended by notification No. 26 /2017-Customs, dated the 29th June 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 727(E), dated the 29th June, 2017.

 

(3)  The principal notification No. 20/2015-Customs dated the 1st April, 2015 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 256 (E), dated the 1st April, 2015 and was last amended by notification No. 26 /2017-Customs, dated the 29th June 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 727(E), dated the 29th June, 2017.

 

(4)  The principal notification No.21/2015-Customs dated the 1st April, 2015 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 257 (E), dated the 1st April, 2015 and was last amended by notification No. 26 /2017-Customs, dated the 29th June 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 727(E), dated the 29th June, 2017.

 

(5)   The principal notification No. 22/2015-Customs dated the 1st April, 2015 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 258 (E), dated the 1st April, 2015 and was last amended by notification No. 26 /2017-Customs, dated the 29th June 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 727(E), dated the 29th June, 2017.

 

 (6)     The principal notification No. 45/2016-Customs dated the 13th August, 2016 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 795 (E), dated the 13th August, 2016 and was last amended by notification No. 26 /2017-Customs, dated the 29th June 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 727(E), dated the 29th June, 2017.

 

 

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Notification no. 79/2017 Customs date on 13th October, 2017

 

 

Seek to amend various Customs exemption notifications to exempt Integrated Tax/Cess on import of goods under AA/EPCG. Schemes

 

The extract of CUSTOMS Notification No. 79/2017- CUSTOMS is given below:

 

Notification No. 79/2017-CUSTOMS

 

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,

SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

 

 

 

Notification No. 79/2017 - Customs

 

New Delhi, the 13th October, 2017

G.S.R.

(E).- In exercise of the powers conferred by sub-section (1) of section 25 of the

 

Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table below, in the manner as specified in the corresponding entry in column (3) of the said Table, namely :-

 

 

 

 

 

Table

 

 

 

S.

Notification

Amendments

number and date

 

No.

 

 

 

 

 

 

 

 

 

 

(1)

 

(2)

 

(3)

 

 

 

 

 

 

 

1.

16/2015-Customs,

In the said notification,-

dated  the  1st   April,

 

 

 

 

2015

[vide

number

(a)  in  the  opening  paragraph,  after  clause  (ii),  the

 

G.S.R. 252(E), dated

following shall be inserted, namely:-

 

the 1st

April, 2015]

 

 

 

 

 

“(iii)   the whole of integrated tax and the goods and

 

 

 

 

services tax compensation cess leviable thereon under

 

 

 

 

sub-section (7) and sub-section (9) of section 3 of the

 

 

 

 

said Customs Tariff Act:

 

 

 

 

Provided that the exemption from integrated tax and

 

 

 

 

the goods and services tax compensation cess shall be

 

 

 

 

available up to the 31st March, 2018.”;

 

 

 

 

(b) in the Explanation C (II), for the words “However,

 

 

 

 

the  following  categories  of  supplies,  shall  also  be

 

 

 

 

counted towards fulfilment of export obligation:”, the

 

 

 

 

words  “However,  in  authorisations  where  exemption

 

 

 

 

from  integrated  tax  and  goods  and  service  tax

 

 

 

 

compensation  cess  is  not  availed,  the  following

 

 

 

 

categories of supplies, shall also be counted towards

 

 

 

 

fulfilment of export obligation:” shall be substituted.

 

 

 

2.

18/2015-Customs,

In the said notification, in the opening paragraph,-

dated  the  1st   April,

 

 

 

 

2015

[vide

number

(a) for the words, brackets, figures and letters “from the

 

G.S.R.

254

(E),

whole of the additional duty leviable thereon under sub-

 

 

 

 

1

 

 

dated  the  1st   April,

sections (1), (3) and (5) of section 3, safeguard duty

 

2015]

 

 

leviable  thereon  under  section  8B  and  anti-dumping

 

 

 

 

duty leviable  thereon  under  section  9A”,  the  words,

 

 

 

 

brackets,  figures  and  letters  “from the  whole  of  the

 

 

 

 

additional duty leviable thereon under sub-sections (1),

 

 

 

 

(3) and (5) of section 3, integrated tax leviable thereon

 

 

 

 

under sub-section (7) of section 3, goods and services

 

 

 

 

tax compensation cess leviable thereon under sub-section

 

 

 

 

(9) of section 3, safeguard duty leviable thereon under

 

 

 

 

section 8B,  countervailing duty leviable thereon under

 

 

 

 

section 9 and anti-dumping duty leviable thereon under

 

 

 

 

section 9A” shall be substituted;

 

 

 

 

(b) in condition (viii), after the proviso, the following

 

 

 

 

proviso shall be inserted, namely:-

 

 

 

 

“Provided   further   that   notwithstanding   anything

 

 

 

 

contained hereinabove for the said authorisations where

 

 

 

 

the exemption from integrated tax and  the goods and

 

 

 

 

services tax compensation cess leviable thereon under

 

 

 

 

sub-section (7) and sub-section (9) of section 3 of the

 

 

 

 

said Customs Tariff Act, has been availed, the export

 

 

 

 

obligation shall be fulfilled by physical exports only;”;

 

 

 

 

(c) after condition (xi), the following conditions shall

 

 

 

 

be inserted, namely :-

 

 

 

 

“(xii) that the exemption from  integrated tax and the

 

 

 

 

goods  and  services  tax  compensation  cess  leviable

 

 

 

 

thereon  under  sub-section  (7)  and  sub-section  (9)  of

 

 

 

 

section 3 of the said Customs Tariff Act shall be subject

 

 

 

 

to pre-import condition;

 

 

 

 

(xiii)  that  the  exemption  from  integrated  tax  and  the

 

 

 

 

goods  and  services  tax  compensation  cess  leviable

 

 

 

 

thereon  under  sub-section  (7)  and  sub-section  (9)  of

 

 

 

 

section  3  of  the  said  Customs  Tariff  Act  shall  be

 

 

 

 

available up to the 31st March, 2018.”.

 

 

 

3.

20/2015-Customs,

In the said notification, in the opening paragraph,-

dated  the  1st   April,

 

 

 

 

2015

[vide

number

(a) for the words, brackets, figures and letters “from the

 

G.S.R.

256

(E),

whole of the additional duty leviable thereon under sub-

 

dated

1st

April,

sections (1), (3) and (5) of section 3, safeguard duty

 

2015]

 

 

leviable  thereon  under  section  8B  and  anti-dumping

 

 

 

 

duty leviable  thereon  under  section  9A”,  the  words,

 

 

 

 

brackets,  figures  and  letters  “from the  whole  of  the

 

 

 

 

additional duty leviable thereon under sub-sections (1),

 

 

 

 

(3) and (5) of section 3, integrated tax leviable thereon

 

 

 

 

under  sub-section  (7)  of  section  3,  the  goods  and

 

 

 

 

services tax compensation cess leviable thereon under

 

 

 

 

2

 

sub-section (9) of section 3, safeguard duty leviable thereon under section 8B, countervailing duty leviable thereon under section 9 and anti-dumping duty leviable thereon under section 9A” shall be substituted;

 

(b)   in condition (viii), after the proviso, the following proviso shall be inserted, namely:-

 

“Provided further that notwithstanding anything contained hereinabove for the said authorisations where the exemption from integrated tax and the goods and services tax compensation cess leviable thereon under sub-section (7) and sub-section (9) of section 3 of the said Customs Tariff Act has been availed, the export obligation shall be fulfilled by physical exports only;”;

 

(c)    in condition (xii), for the words “safeguard duty, transitional product specific safeguard duty and antidumping duty”, the words “safeguard duty,

 

transitional product specific safeguard duty, countervailing duty and antidumping duty” shall be substituted;

 

(d)   after condition (xii), the following conditions shall be inserted, namely:-

 

“(xiii) that the exemption from integrated tax and the goods and services tax compensation cess leviable thereon under section (7) and sub-section (9) of section 3 of the said Customs Tariff Act shall be subject to pre-import condition;

 

(xiv)     that the exemption from integrated tax and the goods and services tax compensation cess leviable thereon under sub-section (7) and sub-section (9) of section 3 of the said Customs Tariff Act shall be available up to the 31st March, 2018.”.

  

4.

21/2015-Customs,

In the said notification,

 

 

 

 

 

dated  the  1st   April

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2015   [vide   number

(a) in the opening paragraph,  for the words, figures,

 

G.S.R. 257(E), dated

and  letters  “safeguard  duty  leviable  thereon  under

 

the 1st April, 2015]

section 8B and anti-dumping duty leviable thereon under

 

 

section 9A” the words, figures and letters “safeguard

 

 

duty leviable thereon under section 8B,

countervailing

 

 

duty leviable thereon under section 9 and anti-dumping

 

 

duty leviable

thereon

under

section

9A”

shall

be

 

 

substituted.

 

 

 

 

 

 

 

 

(b)  in  paragraph  2,  for  the  words  “safeguard  duty,

 

 

transitional

product

specific

safeguard

duty

and

 

 

 

 

 

 

 

 

 

 

 

 

 

 

antidumping

duty”,

the   words   “safeguard   duty,

 

 

 

 

transitional

product

specific

safeguard

duty,

 

 

 

 

countervailing  duty  and  antidumping  duty”  shall  be

 

 

 

 

substituted.

 

 

 

 

 

 

 

5.

22/2015-Customs,

In the said notification, in the opening paragraph,-

dated  the  1st   April,

 

 

 

 

 

 

 

 

 

 

 

 

2015   [vide   number

(a) for the words, brackets, figures and letters “from the

 

G.S.R.

258

(E),

whole of the additional duty leviable thereon under sub-

 

dated  the  1st   April,

sections (1), (3) and (5) of section 3, safeguard duty

 

2015]

 

 

leviable  thereon  under  section  8B  and  anti-dumping

 

 

 

 

duty leviable  thereon  under  section  9A”,  the  words,

 

 

 

 

brackets,  figures  and  letters  “from the  whole  of  the

 

 

 

 

additional duty leviable thereon under sub-sections (1),

 

 

 

 

(3) and (5) of section 3, integrated tax leviable thereon

 

 

 

 

under  sub-section  (7)  of  section  3,  the  Goods  and

 

 

 

 

services tax compensation cess leviable thereon under

 

 

 

 

sub-section  (9)  of  section  3,  safeguard  duty  leviable

 

 

 

 

thereon under section 8B,  countervailing duty leviable

 

 

 

 

thereon under section 9 and anti-dumping duty leviable

 

 

 

 

thereon under section 9A” shall be substituted;

 

 

 

 

 

(b) after condition (xii), the following condition shall

 

 

 

 

be inserted, namely :-

 

 

 

 

 

 

 

“(xiii) that the exemption from integrated tax and the

 

 

 

 

goods  and  services  tax  compensation  cess  leviable

 

 

 

 

thereon  under  sub-section  (7)  and  sub-section  (9)  of

 

 

 

 

section  3  of  the  said  Customs  Tariff  Act  shall  be

 

 

 

 

available  to  goods  imported  up

to  the   31st

March,

 

 

 

 

2018.”.

 

 

 

 

 

 

 

6.

45/2016-Customs,

In the said notification, in the opening paragraph,

dated

the

13th

 

 

 

 

 

 

 

 

 

 

 

 

August,

2016

[vide

(a) for the words, brackets, figures and letters “from the

 

number

G.S.R.

whole of the additional duty leviable thereon under sub-

 

795(E),

dated

the

sections (1), (3) and (5) of section 3, safeguard duty

 

13th August, 2016]

leviable  thereon  under  section  8B  and  anti-dumping

 

 

 

 

duty leviable  thereon  under  section  9A”,  the  words,

 

 

 

 

brackets,  figures  and  letters  “from the  whole  of  the

 

 

 

 

additional duty leviable thereon under sub-sections (1),

 

 

 

 

(3) and (5) of section 3, integrated tax leviable thereon

 

 

 

 

under  sub-section  (7)  of  section  3,  the  goods  and

 

 

 

 

services tax compensation cess leviable thereon under

 

 

 

 

sub-section  (9)  of  section  3,  safeguard  duty  leviable

 

 

 

 

thereon under section 8B,  countervailing duty leviable

 

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