Supply by artists: artworks sent to galleries are not a taxable supply until a buyer selects and GST applies on sale.
Artworks moved on an approval basis may be transported on a delivery challan with an e-way bill where applicable, and invoice issued at actual supply; inter-State movements attract IGST. Goods sent by artists to galleries for exhibition without consideration from the gallery are not supplies; GST is payable only when a buyer selects and purchases the displayed artwork, at which time a tax invoice must be issued.

Manual filing allowed for GST refunds on inverted duty, deemed exports and electronic cash ledger balances under FORM GST RFD-01A.
Manual filing and processing is required for refunds of ITC due to inverted duty structure, refunds on deemed exports, and refunds of excess electronic cash ledger balances; such claims must be submitted in FORM GST RFD-01A (with Statements 1/1A for inverted-duty and Statement 5B for deemed exports), accompanied by required documentary evidences and undertakings, filed monthly (or quarterly for eligible quarterly GSTR-1 filers), and processed under the CGST Act/Rules with specified inter-authority liaison, timelines, and repayment undertakings where provisional sanction is granted.

Empanelment of valuers for valuation of seized and confiscated goods appointed under prescribed one-year term.
Selection of chartered valuers for valuation of seized, confiscated, detained and time-expired bonded goods: five named firms were empanelled following interviews. Empanelment is for one year from the letter of appointment (26.12.2017) or until termination, subject to authorized extension; all appointees accepted the terms and conditions.

Electronic sealing for export containers becomes voluntary initially, then mandatory at designated ports and subsequently nationwide.
The notice phases in mandatory electronic sealing for export containers: exporters with RFID e-seals and reader-equipped approved premises may adopt e-sealing voluntarily until the mandatory phase. Fifteen specified ports/ICDs will require mandatory e-sealing for exporters authorized for self-sealing, AEO exporters, and those availing supervised stuffing; other ports/ICDs will follow in a subsequent mandatory roll-out. Exporters already using e-seals may continue, and those under officer supervision retain that facility until e-sealing becomes mandatory at their export station.

Countervailing duty rebate as duty drawback: brand-rate claims allowed when inputs bearing that duty are used in exports.
Countervailing duties are rebatable as duty drawback but are not included in All Industry Rates; therefore such duties may be claimed only by seeking a brand rate under the Drawback Rules, contingent on verification that inputs charged with countervailing duty were used in the exported goods. When imported goods charged with countervailing duty are exported as such, drawback may include the incidence of countervailing duty as part of total duties paid, subject to other conditions.

Electronic sealing for export containers: voluntary adoption available now, phased mandatory rollout at designated locations then nationwide.
Implementation of electronic sealing permits exporters with RFID e-seals stuffing at approved premises and reader facilities to adopt e-sealing voluntarily; existing users may continue. Mandatory adoption is phased: exporters previously permitted self-sealing, AEO exporters, and those availing supervised stuffing at their premises must use e-seals at a specified list of fifteen ports/ICDs when the requirement becomes mandatory for those locations, while e-sealing at all other ports/ICDs will become mandatory on a later specified date. Difficulties should be reported to customs.

Customs exemption for bonafide gifts allows duty and IGST relief on qualifying air or postal imports within prescribed value.
Full Customs duty and IGST relief applies to bona fide gifts imported by post or air that meet the prescribed CIF value limit and are not subject to prohibitions under the Foreign Trade (Development and Regulation) Act, 1992; this relief was effected by inserting a specific entry into the customs notification framework.

Refund sanction procedure updated: DDO must submit details in IFMS and treasury office to release payment.
Correction to the GST circular: the final sanction step for manual refund processing now requires the DDO of the jurisdictional office to submit refund details in the IFMS system and send a signed copy of the sanction order to the treasury office for release of payment, replacing the prior reference to submission in PFMS/[States'] system by the Division's DDO and forwarding to the PAO.

Electronic sealing for containers becomes mandatory at specified export locations, with phased implementation and voluntary adoption until enforcement.
The Board permits exporters with RFID e-seals and access to reader-equipped export stations to continue or voluntarily adopt e-sealing until it becomes mandatory: phased mandatory implementation begins at specified major ports and ICDs after 1 March 2018 for self-sealing permitted exporters, AEOs, and those doing supervised stuffing at premises, and extends to all other ports/ICDs from 1 April 2018; exporters under officer supervision may continue that facility until the mandatory date and implementation issues should be reported to Customs.

Payment in Indian rupees at duty free shops enables direct INR card settlement and mandates prices be shown in rupees.
Payments in Indian rupees through INR debit and credit cards are authorised at airport Duty Free Shops for outgoing and incoming passengers, permitting direct settlement in Indian currency without mandatory foreign-exchange conversion. Duty Free Shops must ensure INR card transactions do not impose conversion or related charges and must display the price of all goods in Indian rupees only. Existing ceilings on cash payments remain in force and equivalent limits apply to card payments in arrival areas, while INR card payments in departure areas are not subject to that ceiling. Payments in foreign currency must use the customs exchange rate for conversion.

Empanelment of Chartered Engineers for valuation of second-hand machinery; applications invited with specified documents and appraisal requirement.
Empanelment is being initiated for Chartered Engineers to value imported old and used/second-hand machinery and related goods; applications from Mangaluru-based Chartered Engineers must be submitted in the prescribed proforma with supporting qualification, valuation and GST certificates by the stated deadline. Applications are to be sent in a sealed cover to the Deputy Commissioner of Customs, New Customs House, Panambur. A Public Notice will thereafter list empanelled engineers and notified agencies under the CBEC Circular, and empanelled engineers must submit half yearly Self Appraisal Reports for continuing assessment.

First time import verification now requires GST registration and relevant tax returns for documentary compliance.
First-time import consignments require a copy of VAT/Sales Tax/GST Registration Certificate and a copy of the Income Tax Return or VAT/Sales Tax Return or GST Return filed for the relevant previous or current period; all other documentary requirements and procedures in prior public notices remain unchanged, and implementation difficulties should be reported to the Additional/Joint Commissioner of Customs (Import).

E-sealing requirement phased implementation makes electronic container sealing mandatory at designated ports, with voluntary adoption permitted earlier.
Implementation of E-sealing for export containers is phased: exporters with RFID e-seals at premises with reader facilities may adopt e-sealing immediately and it is voluntary until 15 March 2018. From the first phase commencement date, e-sealing is mandatory for exporters with prior self-sealing permission, AEO exporters, and those using supervised stuffing at specified ports and ICDs. All other Ports/ICDs move to mandatory e-sealing from the second phase commencement date. Exporters already using e-sealing may continue; issues should be reported to the Commissioner.

Exemption from open offer obligations: standardised application format and trust-deed conditions streamline SEBI processing of acquisition proposals.
Regulation 11(1) permits the Board to grant an exemption from open offer obligations and Regulation 11(3) requires acquirers to file an application with a sworn affidavit. SEBI prescribes a standard application format (Annexure A) requiring detailed disclosures about acquirers, target company, proposed acquisition, triggered provisions, and supporting documents, and sets out a Schedule of specific trust-deed conditions and undertakings where a Trust is the acquirer, while clarifying that compliance does not guarantee exemption and applications will be considered case-by-case.

Paperless processing under SWIFT: eSANCHIT enables voluntary electronic upload of supporting documents with digital signature.
Implementation of paperless processing under SWIFT via the eSANCHIT application is extended to Air Cargo Complex, Sahar, Mumbai, allowing voluntary electronic uploading of supporting documents with digital signatures to ICEGATE; procedural guidance and FAQs are available on the board's website and the Assistant Commissioner, EDI, is the nodal officer for reporting difficulties.

Electronic sealing for export containers: phased mandatory rollout with voluntary adoption where reader infrastructure exists.
Implementation of Electronic Sealing for export containers under the self-sealing regime is established as a phased requirement: voluntary adoption is permitted where RFID e-seals and reader infrastructure exist, exporters already using e-seals may continue, and exporters using supervised stuffing may continue until e-sealing becomes mandatory at their port or ICD. The Board mandates a phased rollout requiring e-sealing for exporters with self-sealing permission and AEO exporters at specified locations, followed by mandatory application at remaining ports and ICDs; stakeholders may raise operational difficulties with the Commissioner of Customs.

System maintenance: customs electronic filings suspended; stakeholders must halt filings and clear consignments before service interruption.
Planned ICES database migration will cause the Customs electronic application to be unavailable during a scheduled maintenance window; electronic filing of customs declarations will be suspended in advance and consignments must be cleared by specified cutoff times. Certain approvals are to be stopped prior to the outage. The application is expected to be restored after migration, subject to extensions, and stakeholders should contact the designated helpdesk for clarifications and further instructions.

GST outreach clarifies e-sealing, IGST refund, self-sealing and re-warehousing procedures and invites industry attendance encouraged.
A joint GST outreach will explain operational compliance under GST, concentrating on E Sealing, IGST refund procedures, Self Sealing, issuance of re warehousing certificates and bonds; the session aims to clarify procedural steps, documentation and stakeholder responsibilities. Industry representatives and taxpayers are invited to attend, and Trade & Industry Associations are requested to inform their members and encourage participation.

After-sale repair services classification permits automatic FDI when goods sales are naturally bundled; standalone parts sales treated as retail trading.
After-sale and repair services are eligible for 100% foreign investment on the automatic route when the sale of goods such as spare parts or accessories is naturally bundled with the service in the ordinary course of business; standalone sales of spare parts or accessories are to be treated as retail trading for FDI policy purposes, subject to applicable laws, security and other conditionalities.

Appointment of Advance Ruling Authority member: Shri Sudhir Sharma named under the Rajasthan GST statutory provision.
The State Government, exercising powers under the Rajasthan Goods and Services Tax Act, 2017, appoints Shri Sudhir Sharma, Joint Commissioner, State Tax, Rajasthan, as a member of the Rajasthan Authority for Advance Ruling by official order dated 22 December 2017.