Duty drawback rates revised: selective increases, reductions and tariff reclassification alter export entitlements and administrative implementation.
Amendments to the All Industry Rates of Duty Drawback effective 25.01.2018 adjust drawback entitlements: increases in AIRs/caps for specified marine products, rubber articles (including tyres and tubes), leather goods, woollen yarns and fabrics, glass handicrafts, bicycles, and certain man made textile nets; reductions for specified chemicals; and deletion of the polypropylene mats tariff item from the Drawback schedule with reclassification under the Customs Tariff Act retaining the existing rate/cap. The Public Notice is a standing order for Customs (Preventive), Vijayawada.

GSTR-6 filing time limit extended for input service distributors under the Uttar Pradesh GST framework.
Extension of the time limit for furnishing FORM GSTR-6 by an Input Service Distributor under the Uttar Pradesh Goods and Services Tax Act, 2017. The extended filing period covers the returns for July 2017 to February 2018, and the last date for furnishing those returns is fixed as 31 March 2018. The order applies to the GSTR-6 return required under section 39(4) read with rule 65 of the Central Goods and Services Tax Rules, 2017.

Online information requests to FIU IND now mandatory; use bulk utility or web requests for investigation data.
Use of online requests is mandated for obtaining FIU IND data for investigations; paper requests are not acceptable. Requests must be submitted via Finnet using the Bulk Utility for multiple persons or the web based facility for limited queries. Online submissions yield immediate notification if no data exists and data, if available, within seventy two hours. Helpdesk contacts are provided and unresolved issues should be escalated to the CBDT official email.

Watch list reporting to financial intelligence units enables Pan India transaction surveillance for persons under tax investigation.
The memorandum directs tax authorities to send lists of persons under watch to the national financial intelligence unit to obtain Pan India financial transaction details for individuals or entities under investigation. Required data include name, father's name, PAN and address where available, and communications are to be marked Secret for use in surveillance and revenue protective investigative activity.

F1 suspicious transaction reports must be reported and prioritised in monthly D.O. letters, replacing prior P1 references.
Reporting of F1 suspicious transaction reports (STRs) must replace P1 STR references in monthly D.O. letters to Member(Inv.), with pendency and disposal statistics furnished for F1 cases. F1 STRs, reclassified by FIU IND as the most significant, must receive investigative priority and prompt action; the January 2018 D.O. letter should be corrected to show F1 data. The instruction reiterates prior CBDT communications and directs uniform compliance in reporting and handling.

Self Sealing Permission: oversight shifted to Customs authority and prior deadline replaced by continued standing order.
The addendum clarifies that references to Self Sealing Permission procedures for electronic sealing at factory or warehouse premises shall substitute "Customs authority" and "Customs Superintendent (Inspector)" in place of prior references to GST authority, reflecting transfer of responsibility to Customs; and that the earlier date limit in the Public Notice is to be read as "until further orders."

Export Obligation Period fixed at 90 days for SION based imports, counting from customs clearance for Chapters 7 and 15.
Import of inputs permitted under notified Standard Input Output Norms (SION) or upon prior fixation of norms for export of items covered by Chapters 7 and 15 is subject to a pre import condition: the export obligation period runs for 90 days from the date of clearance of each import consignment by the Customs Authority.

GST classification for railway supplies: Chapter 86 goods taxed at concessional rate with no ITC refund; others taxed at general rates.
Only goods classified under Chapter 86 supplied to the railways attract the concessional GST treatment with no refund of unutilised input tax credit; goods falling in any other chapter, when supplied to the railways, attract the general applicable GST rates as specified in the central tax rate notifications.

GST classification for Railway supplies governs concessional treatment; only Chapter 86 goods receive the reduced rate without input credit refund.
GST treatment of supplies to the Indian Railways depends on the goods' tariff classification, not merely on their recipient. Goods classified under Chapter 86 and supplied to the Railways attract GST at 5%, with no refund of unutilised input tax credit. Goods classifiable under chapters other than Chapter 86 remain subject to the general GST rates applicable to those goods, even when supplied to the Railways.

GST on retained feedstock: refinery liable on net quantity retained; returned volumes taxable when resupplied elsewhere.
Where LPG and Polybutylene feedstock are supplied by a refinery through dedicated pipelines and manufacturers retain only part of the supply for manufacture of specified products, GST is payable by the refinery on the net quantity retained by the manufacturer; the refinery must account for GST on the returned quantity when it later supplies that quantity to any other person. This clarification is limited to GST law.

GST on retained feedstock applies only to quantities kept for manufacture, with later supplies of returned quantities taxable.
GST is payable by the refinery only on the value of Polybutylene feedstock and Liquefied Petroleum Gas net quantity retained by manufacturers for producing Poly Iso Butylene, Propylene or Di-butyl para Cresol. Feedstock or gas returned to the refinery is not taxable at the stage of the original supply, but GST applies if the refinery subsequently supplies the returned quantity to another person. Past matters are governed by the law applicable at the relevant time.

Authorized Economic Operator amendments: decentralised processing with revised solvency, disclosure and certificate validity requirements for importers.
Amendments decentralise AEO application processing to jurisdictional Chief Commissioner offices with copies to the AEO Programme Manager (Directorate of International Customs). Eligible AEO exporters may obtain Advance Authorisation on self-declaration where no SION or ad-hoc norms exist or additional inputs are used. Applicants must be solvent for the prior three financial years, free from insolvency or customs-duty defaults, and supply solvency certificates (statutory auditor or independent chartered accountant as specified). Legal-compliance details and SCN disclosures will be posted on the CBEC website with field formations required to respond within 14 days. Certificate validity and CRM nomination requirements are defined.

Line of Credit requires majority Indian content, export declaration compliance and FEMA-based approvals for financing hospital upgrade contracts abroad.
Exim Bank's Government of India supported Line of Credit to Co te d'Ivoire finances upgrade of four military hospitals, permitting export of eligible Indian goods and services with at least 75% of contract value sourced from India and up to 25% from outside. The Agreement effective 15 December 2017 provides a terminal utilization period of 60 months after scheduled completion. Shipments must be declared on the Export Declaration Form; no agency commission is payable under the LoC though exporters may use own funds or EEFC balances for commission subject to AD Category I bank compliance checks. Directions issued under FEMA.

Authorized Economic Operator programme: encourages AEO certification to secure expedited customs facilitation and supply chain benefits.
The notice advises importers, exporters and trade intermediaries to apply for certification under the Authorized Economic Operator programme to obtain an internationally recognised security mark and tiered operational benefits. AEO tiers (AEO LO for non traders; AEO T1/T2/T3 for traders) are subject to eligibility under CBEC Circulars. Benefits include Direct Port Delivery/Entry, deferred duty payment for higher tiers, mutual recognition advantages, expedited drawback/refund/adjudication processing, paperless declarations and acceptance of self certified origin documents. Applications are to be submitted to JNCH or the Directorate of International Customs and JNCH will hold workshops and has nominated a Client Relationship Manager.

Line of Credit supports Kenyan agricultural mechanization; exports must be majority India sourced and comply with FEMA declaration and remittance rules.
Exim Bank's Government of India supported Line of Credit to Kenya finances exports of eligible goods and services for an agricultural mechanization project, requiring that a substantial majority of contract goods and services be supplied from India with a limited portion procured abroad. Shipments must be declared on the Export Declaration Form; agency commission is not payable under the LoC though exporters may pay commission from their own resources or Exchange Earners' Foreign Currency Account after realization. AD Category I banks must notify exporters, facilitate permitted remittances, and obtain full LoC details from Exim Bank. Directions issued under the Foreign Exchange Management Act remain subject to other legal permissions.

Duty drawback rates amended: enhanced, reduced and reclassified items under Customs schedule, effective from 25 January 2018.
Amendments revise All Industry Rates (AIRs) of Duty Drawback effective 25 January 2018, enhancing drawback caps for specified marine products, rubber articles, leather goods, wool yarns/fabrics, glass handicrafts, bicycles and certain man-made textile nets, reducing caps for certain chemicals, and deleting tariff item for Polypropylene Mats with reclassification under tariff item 460101 at the existing rate; notice provides administrative contacts and declares directions as a standing order for implementation.

IGST refund processing requires accurate GST return and shipping bill matching to trigger automated disbursal.
Smooth processing of IGST refunds on exports requires accurate matching of data between GST portal returns and customs shipping bills; timely filing and correction of return entries (including amendment facilities) and submission of full documentary evidence with refund applications enable automated sanction. Refund of unutilized Input Tax Credit must be applied for on the common portal where claims debit the electronic credit ledger, generate an ARN, and the printed form together with supporting documents must be submitted to the jurisdictional officer for processing.

MRP relabelling permission allows stamping or stickering reduced retail prices on pre packaged unsold stock after GST rate change.
Permits manufacturers, packers and importers of pre packaged commodities to declare a changed retail sale price (MRP) on unsold stock by affixing an additional sticker, stamping or by online printing where input credit adjustments or GST rate reductions reduce the retail price; permission preserved original MRP while allowing an additional indication of reduced price and was extended by the Director of Legal Metrology up to 31 March 2018.

Nominated agency list update: State Trading Corporation added to Appendix 4B, recognising it under the FTP nominated agencies.
Corrigendum incorporates State Trading Corporation of India Ltd. into Appendix 4B of the Handbook of Procedures 2015-20 by adding it at Sl. VI of Part C, thereby formally recognising it among the nominated agencies under the Foreign Trade Policy; the corrigendum refers to the revised Appendix 4B as enclosed.

GSTIN jurisdiction transfer procedure sets approval levels, reporting formats, and compliance requirements for trader reassignment.
GSTIN transfer of traders to the correct jurisdiction was regulated through a structured administrative process for movement between tax assessment offices, divisions and zones. Within a division, transfer from one tax assessment office to another was to be made by the Division Sub State Admin after approval of the concerned Joint Commissioner (Executive). Within a zone, transfer from one division to another was to be made by the Zone Sub State Admin after approval of the concerned Zonal Additional Commissioner. Where workload required an additional Sub State Admin, the proposal was to be sent to headquarters in the prescribed Excel format with specified officer particulars.