With a view to facilitate accounting of all the Government transactions for the current financial year (2017-18) by March 31, 2018, it has been decided to conduct special clearing at all clearing houses across the country on March 31, 2018
The period for installation and operati alisation of Radiation Portal Monitors and Container Scanner in the designated ports is extended to 31.10.2018.
Import policy of seal skin under Chapter 41, 42 and ( 43 of ITC (HS), 2017—Schedule-1(Import Policy) is notified vide Notification No. 59/2015-2020
Late cut provisions given in para 9.02 of Hand Book of Procedures are also applicable for DFIA. However, in respect of export of raw sugar under SION E52, 12 months relaxation is provided for imposition of late cut.
Import policy for Second Hand Goods imported for the purpose of repair / refurbishing / re – conditioning or re – engineering is laid down.
No Duty Free Import Authorisation shall be issued for an input which is subjected to pre-import condition or where SION prescribes ‘Actual User’ condition or Appendix-4J prescribes pre import condition for such an input. However, this restriction is not applicable for ‘Raw Sugar’ on exports made till 30.9.2018.
In re Shri Sanjeev Sharma (AAR Delhi) In the case of supply of services by way of construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, […]
M/s SSSVK Cold Storage Private Limited (GST AAR Andhra Pradesh) a) Whether the storage of Agriculture produce falls under Service Account Code (SAC) 998619 or 996721 or some other SAC and rate of tax applicable for such storage of such produces if any. Storage and warehousing of Agriculture produce falls under Service Account Code (SAC) […]
M/s Sino Resources (GST AAR Andhra Pradesh) Issue- Whether Input Tax Credit ( ITC) is available on clean environment(energy) cess, paid at the time of import of coal? Held- The subject application filed by the applicant is beyond the jurisdiction of this authority, as it is beyond the domain of Section 97(2) of the CGST […]
In Re. M/s Laurus Labs Limited (GST AAR Andhra Pradesh) Products manufactured by the applicant, even though are bulk drug gets squarely covered under List 1 of SI. No. 180 of the Schedule -I to the Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017. Further as it is settled law that, the specific entry overrides […]
