Countervailing duty rebatability as drawback clarified; claimable via brand rate when inputs were used in exported goods.
Countervailing duties are rebatable as Duty Drawback but, since they are excluded from All Industry Rates, such drawback must be claimed via Brand Rate applications; drawback is admissible only where verification confirms that inputs on which countervailing duty was paid were actually used in the exported goods. When imported goods subject to countervailing duty are exported as such, drawback includes the incidence of countervailing duty as part of total duties paid, subject to other conditions.

Countervailing duty rebatability: can be claimed as drawback via brand-rate application when inputs bearing CVD are used.
Countervailing duty on imports is rebatable as duty drawback and must be claimed by applying for a brand rate under the Drawback Rules; drawback is admissible only when verification confirms that inputs which bore countervailing duty were actually used in the exported goods. If imported goods subject to countervailing duty are exported as such, the drawback on their export will include the countervailing duty component, subject to other drawback conditions.

Amendment of Commissioner's Order updates appellate officer designations and fixes retrospective commencement for specified clauses.
The order substitutes in the table the designation State Tax Officer with Assistant Commissioner, and substitutes the designations Senior Joint Commissioner, Additional Commissioner, and Special Commissioner with Senior Joint Commissioner (Appeals), Additional Commissioner (Appeals), and Special Commissioner (Appeals). The Column 2 substitution is deemed effective from 16 October 2017 and the Column 3 substitutions are deemed effective from 15 November 2017.

No Use Bond requirement clarifies DPD importer, CFS and gate officer responsibilities for release pending PGA NOC.
Establishes operational requirements for furnishing and monitoring the No Use Bond where FCL import clearances under Direct Port Delivery require NOC from Participating Government Agencies; limits bond use to approved DPD importers registered with terminal operators, mandates CFS DPD stacking code, permits storage and sampling in CFS DPD areas pending NOC, allows continuity or consignment bonds, assigns CFS, importer/broker and gate officer responsibilities to verify delivery orders and PGA NOCs, requires gate register entries, and tasks Group officers with finalising or cancelling bonds and initiating action on adverse PGA reports.

Office relocation of GST range offices updates official premises; trade associations must inform members and take necessary action.
Shifting of office premises for Range IV and Range V (Kathua) is announced: both Range offices have moved from College Road, Shiv Nagar to Avalon House, Ward No 16, Upper Shiv Nagar, near OBC Bank on the National Highway, Kathua; Trade and Industry Associations are requested to inform their members and take necessary action.

Proof of export requirements updated: submit exporter copy, customs attested invoice and bank e BRC to validate exports.
Removal of the Exchange Control and Export Promotion copies of the shipping bill requires alternate proof of export for gold, silver, platinum and related articles: furnish a self attested photocopy of the Exporter's Copy of the shipping bill, a customs attested invoice, and a bank certificate or e BRC in Appendix 2U as proof of export to enable release of margin money or bonds by banks and nominated agencies.

Countervailing duty rebatability confirmed; drawback claim via brand rate after input-use verification, or included when goods exported as such.
Countervailing Duties are rebatable as duty drawback under Section 75 but are excluded from All Industry Rates; therefore drawback for such duties must be claimed by applying for a Brand Rate under Rule 6 or Rule 7 of the Drawback Rules, and will be allowed only when verification confirms the dutiable inputs were actually used in the exported goods. If imported goods that attracted Countervailing Duties are exported as such, drawback under Section 74 includes the Countervailing Duty as part of duties paid, subject to other conditions.

International transshipment designation for LCL shipments allocates a specialized customs area for controlled transshipment operations.
The Commissioner of Customs de-notifies a previously authorised portion of Warehouse C for LCL export handling and re-notifies that 1600 sq. ft area in the south eastern part of Warehouse C (CW-19, CW-20, CW-21) at Triway CFS for the specific purpose of international transshipment of LCL shipments and related operations, subject to compliance with the Board Circular on transshipment procedures and the Public Notice procedure governing such handling.

Acceptance of e-BRC as proof of export realization permits use under drawback scheme for specific export periods.
Acceptance of DGFT electronic Bank Realization Certificates (e-BRC) is permitted as proof of realization for exports with LEO dates from 12.08.2012 to 31.03.2014 under the drawback scheme, except where specific intelligence of misuse exists; acceptance is conditional on an exporter declaration on the back of the e-BRC and does not alter customs' ability to seek further verification regarding allocation of deductions relevant to drawback.

Excess tax waiver on tool sales extends to interest and penalty, subject to refund and treasury deposit conditions.
Waiver of excess tax, interest and penalty was directed for sales of all types of tools during the specified period, covering tax charged in excess of 4 per cent and any additional tax under Schedule-2. The waiver was subject to conditions that amounts recovered from customers would not be refunded, and any tax collected but not deposited in the treasury had to be deposited. The concerned tax assessing officer was empowered to pass orders giving effect to the waiver.

E-way bill coverage clarified for beedi and taxable wood goods under the Uttar Pradesh notification
The circular clarifies the scope of the e-way bill regime introduced by the Uttar Pradesh notification dated 06.12.2017. It states that e-way bill form 02 applies to the transport, movement, storage, or carriage of notified taxable goods, and that the scope of coverage is determined with reference to HSN classification. It further explains that beedi falls within the notified tobacco category under HSN code 2403, while in Chapter 44 only taxable wood and timber goods are covered, excluding exempt items such as fuel wood, wood waste, and wood charcoal.

GST migration instructions require corrected trader details, careful PAN verification, and timely zone-wise submission before the deadline.
Instructions were issued for GST migration of registered traders whose Provisional ID and password had not been generated on the desired PAN after PAN updation. Field officers were required to compile the details zone-wise in the prescribed Excel format and send them to the headquarters e-mail address, including registration number, existing PAN, new PAN, legal name and trade name, while ensuring that PAN, legal name and trade name were checked carefully to remove errors. After the deadline, no further data would be accepted or forwarded to GSTN, and any trader left out of migration for non-submission would bear responsibility for the omission.

Appellate authority designations: appeals now lie to specified higher tax officers, clarifying hierarchical appellate forum and jurisdiction.
The order authorises specified officers to act as Appellate Authorities under section 107, pairing adjudicating authorities with their respective appellate forums: State Tax Officer/Deputy Commissioner to Senior Joint Commissioner; Joint Commissioner to Senior Joint Commissioner or Additional Commissioner; Senior Joint Commissioner to Additional Commissioner; and Additional Commissioner to Special Commissioner, with the arrangement effective from the commencement date stated in the order.

Delegation of tax administration powers to specified officers enabling assessment, refund, enforcement and recovery across jurisdictions.
The Commissioner delegates specified statutory powers under the West Bengal GST Act, 2017 to designated officers (ranks from Assistant Commissioner up to Special Commissioner) for functions including notices to return defaulters, levy of late fees, provisional and final refunds, assessments, audit and scrutiny, search and seizure, sealing and inventory of premises and goods, provisional attachment, recovery and confiscation, transit detention and seizure, registration and transitional credit matters, and appellate/revisional authority, subject to territorial jurisdiction and effective from mid-October 2017.

Inter-state movement of rigs and goods on wheels treated as neither supply, so no IGST on non-supply movements.
Inter-state movement of rigs, tools and spares and goods on wheels not intended for further supply is treated neither as a supply of goods or supply of service, so no IGST is leviable on such movements; however, CGST/SGST/IGST remains applicable on repairs and maintenance performed on those goods.

Manual filing of refunds for zero-rated supplies mandated; refund applications to be processed manually until further orders.
Manual filing and manual processing of refund claims for zero-rated supplies is required until further orders; applications, forms and documents pertaining to such refund claims shall be filed and processed manually, and this procedural requirement must be communicated to trade, industry associations, chambers of commerce and other concerned persons within the Commissionerate's jurisdiction.

Terracotta idols GST classification: eligible for nil rate under notification; traders and industry to be notified.
The Department concludes that terracotta, being clay based, makes terracotta idols eligible for a nil rate under SI. No. 135A of Schedule to Notification No. 2/2017, and directs dissemination of this classification and rate guidance to trade, industry and other stakeholders within the CGST Commissionerate Jabalpur jurisdiction.

Countervailing duty drawback: claim via Brand Rate after verification that dutiable inputs were used in exported goods.
Countervailing Duties are rebatable as Duty Drawback but are excluded from All Industry Rates; drawback for such duties must be claimed via Brand Rate application and is admissible only after verification that inputs bearing Countervailing Duties were used in the exported goods. If imported goods subject to Countervailing Duties are exported as such, drawback under Section 74 may include those duties subject to other conditions.

Extension of TDS/TCS deposit due date granted to address electronic payment gateway failure, moving the deadline to the next day.
Extension of the due date for deposit of tax deducted at source (TDS) and tax collected at source (TCS) was ordered under section 119(2) of the Income-tax Act, 1961 to redress hardship from NSDL e-payment gateway technical issues, by permitting deposits due on 7th November to be made on 8th November, 2017.

Manual processing of zero-rated supply refund claims prescribes forms, proof of debit, timelines and ledger re-credit procedures.
Manual processing of refund claims for zero-rated supplies is required until the common portal refund module is operational. Claimants must submit FORM GST RFD-01A printouts with ARN/proof of debit and supporting documents to the jurisdictional proper officer; acknowledgements (FORM GST RFD-02) are to be issued within 15 days, provisional refunds (FORM GST RFD-04) within seven days, and final sanction/rejection (FORM GST RFD-06) within sixty days of a complete application. Rejected amounts must be recredited to the electronic credit ledger by prescribed orders and payments are made by the respective Central or State pay authority.