Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>GST Updates for Export Oriented Units: B-17 Bond Suffices, Flexible Import Estimates, and Transitional Options Explained.</h1> The circular addresses operational challenges faced by Export Oriented Units (EOUs) under the GST regime following amendments to Notification No. 52/2003-Customs. Key points include: EOUs are not required to submit separate continuity bonds as the B-17 bond suffices; EOUs can submit estimated import requirements for periods less than a year and amend them as needed; during the transitional period until July 31, 2017, EOUs can choose between following Rule 5 of the IGCR rules or using procurement certificates for imports; inter-unit transfers will be taxed under GST but exempt from customs duty, with specific documentation requirements.
TaxTMI 
TaxTMI 
