Inter-state movement of conveyances not treated as supply, so IGST not leviable while repairs remain taxable.
Inter-State movement of conveyances between distinct persons that merely transfers the vehicle without any further supply is not a supply; IGST is therefore not leviable on such movements, but repairs and maintenance of those conveyances remain taxable under the applicable indirect tax regime (CGST/SGST/IGST).

SWIFT export clearance enables online no-objection referrals for wildlife items across all electronic customs locations.
SWIFT export clearance for CITES and wildlife items is extended to all Customs EDI locations from 31 July 2017. Shipping Bills filed through ICEGATE or a Service Centre are referred online to the Wild Life Crime Control Bureau for a no-objection certificate where required. Customs EDI locations retain import-side mapping to bureau offices, and assigned officers perform functions in ICES through the SW NOC module.

Drawback self-declaration allowed to claim higher duty drawback rates, replacing GST officer certificate and subject to audit verification.
The requirement for a GST officer certificate to claim higher All Industry Rates of duty drawback has been dispensed with; exporters may claim the higher rate on the basis of a prescribed self-declaration, applicable to exports with let-export order given from 1.7.2017 onwards, with the declaration format to be included in the EDI shipping bill. For goods cleared before the effective date but not let for export before that date, the earlier Central Excise certification/ declaration regime continues. Customs must prioritise disposal and audits will verify non-availment of credit or refund to prevent double neutralisation.

Re-testing of import samples: second-test requests accepted and authority may specify lab and rely on either test with reasons.
Procedure for re-testing of import samples: Customs must communicate initial test results; written requests for a second test go to the Additional/Joint Commissioner within ten days. The officer must specify an appropriate laboratory. Re-tests shall use remnants or duplicate sealed samples in Customs custody and be marked for immediate processing; fresh sampling requires the importer's presence. Re-testing is allowed while the consignment remains under Customs control when representativeness is disputed. The competent authority may rely on either test with written reasons, consider re-test results without prejudice, and may order a further re-test in limited cases; re-testing may be denied only for recorded reasonable grounds.

Bank guarantee monitoring: authorities must maintain BG registers and decide enforcement or revalidation before expiry.
Regional Authorities must monitor Bank Guarantees under the Foreign Trade Policy and Handbook of Procedures by maintaining a Bank Guarantee Register for BGs with outstanding export obligations or unredeemed status; the Register is to be reviewed monthly by supervisory officers. RAs must initiate extensions or enforcement of BGs well before expiry, and the decision to enforce or extend a BG-having revenue implications-must be taken by the Head of the Office. RAs must endorse authorisations to require Customs to release or redeem BG/LUT only after receipt of NOC or End Use Documentation and forward such endorsements to Customs at the port of registration.

Bond or Letter of Undertaking for exports may be accepted by jurisdictional tax officers pending taxpayer allocation.
Zero-rated export supplies may be made either without payment of IGST on furnishing a bond or Letter of Undertaking (LUT), with refund of unutilised input tax credit, or by payment of IGST and claiming refund under the refund provisions. The prescribed bond or LUT must be filed in the specified GST form under Rule 96A. Until the administrative mechanism for assigning taxpayers between State and Central tax authorities is implemented, the bond or LUT furnished by exporters is to be accepted by the jurisdictional Assistant Commissioner or Deputy Commissioner of State Tax/Commercial Tax.

Continuity bond accepted for EOUs; estimated imports may be amended and inter unit transfers taxed under GST without customs duty.
B-17 running bonds will serve as the continuity bond under the IGCR Rules 2017; estimated import quantities and values required under Rule 5(1)(a) may be submitted for periods up to one year, for shorter durations, and may be amended as needed. During a transitional period, units may use Rule 5 or procurement certificates for imports. Inter unit transfers must be invoiced with GST paid and are exempt from customs duty at transfer, with the supplier endorsing exempted duty and the recipient liable for basic customs duty upon DTA clearance.

Re-testing of imported samples: written request and named laboratory referral govern second tests and authority decisions.
Importers must request re-tests in writing within ten days of the first test report. If granted, the Additional/Joint Commissioner will name a suitable laboratory; re-testing shall use remnants or duplicate sealed samples in Customs custody, or be re-sampled in the importer's presence. Re-test samples should be marked "immediate." The competent authority may rely on either the first test or the re-test, recording written reasons, and may order a further re-test while the consignment remains under Customs control. Re-testing is generally facilitated but may be denied occasionally with written reasons; departmental-initiated re-tests follow the same procedure.

Extension of filing deadline for quarterly VAT returns allows delayed submission while payment obligations remain unchanged.
The Commissioner, exercising powers under Rule 49A, extended the last date for filing online or hard copy quarterly VAT returns in Form DVAT-16, DVAT-17 and DVAT-48 with required annexures; tax payment obligations remain unchanged and dealers filing with a digital signature need not submit a hard copy of the return/Form DVAT-56.

Composition levy filing extension granted; deadline extended for submission of FORM GST CMP-01 under rule 3(1).
The Commissioner of State Tax, under Rule 3(1) of the Tamil Nadu Goods and Services Tax Rules, 2017, extends the period for filing intimation to opt for the composition levy by permitting submission of FORM GST CMP-01 by a new specified deadline for eligible taxpayers.

Shareholding and governance for IFSC market infrastructures redefined to require parent majority subsidiaries and international governance standards.
The amendments require stock exchanges, clearing corporations and foreign depositories to form subsidiaries to operate in IFSCs with the parent retaining majority paid up equity; other specified market entities may hold remaining equity subject to an individual cap. Indian depositories may set up ring fenced IFSC Depository Services with Board approval. SEBI-registered intermediaries (except trading or clearing members) may operate in IFSC without forming a separate company subject to prior Board approval; trading and clearing members must form a company. IFSC market infrastructures are exempted from certain domestic regulations but must adopt international governance principles and remain governed by their parent entity.

Permission for export goods in import/domestic freight containers allowed into CFS subject to immediate carting and examination.
Imported or domestic freight containers may enter the CFS only when carrying goods meant for export, and such goods must be carted into the CFS immediately; Gate Officers must ensure containers are empty at exit, physically examine empties before permitting departure, and endorse the gate pass as "checked and found empty".

Single Window Interface for Trade extension integrates online WCCB referrals into export processing across all customs EDI locations.
Extension of online referral to the Wildlife Crime Control Bureau (WCCB) under the Single Window Interface for Trade (SWIFT) requires shipping bills for CITES/wildlife export items to be referred electronically from all Customs EDI locations, with mapping to WCCB offices following import allocations and ICES Local System Managers mapping SW NOC module roles to respective WCCB officers per the DG (Systems) user manual.

Duty drawback jurisdiction shifted to Customs commissioners for DTA-to-SEZ supplies, with pending claims transferred and brand rates fixed by Customs.
Duty drawback claims for supplies by DTA units to SEZ units or developers shall be processed and paid by the Principal Commissioner or Commissioner of Customs having jurisdiction over the DTA unit, with brand rate fixation by that office for fresh claims filed from 1 July 2017 onward; claims filed up to 30 June 2017 and pending with Central Excise formations shall be transferred to the jurisdictional Customs office, while other processing instructions remain unchanged and Central Excise commissionerates will continue discharging Customs functions until replacement Customs commissionerates are notified.

Drawback inclusion of integrated tax and compensation cess now permitted on re export, subject to no credit certification.
Drawback entitlement on re exported imports now includes refund of integrated tax and compensation cess; the Re export Rules have been amended accordingly. Sanction of such drawback requires a certificate from the competent GST officer confirming that no input tax credit or refund of integrated tax or compensation cess has been availed or claimed on the imported goods to prevent double benefit, while existing drawback procedures continue to apply.

ISPM-15 compliance required for wood packaging; non-marked material must be inspected and reported to quarantine.
Export consignments must be packed with wood packaging material conforming to ISPM-15. Customs officers shall inspect export and import consignments for the ISPM-15 mark and report unmarked or doubtful wood packaging to the Plant Quarantine Officer or relevant authorities for action, in accordance with Customs Circular No. 13/2011.

Single Window Interface for Exports expands WCCB online referrals to all EDI locations, streamlining export NOC processing.
Extension of online referral under the Single Window Interface (SWIFT) mandates that export Shipping Bills involving CITES/wildlife items be referred electronically to the Wild Life Crime Control Bureau (WCCB) for a No Objection Certificate, and that all Customs EDI locations adopt the same EDI-to-WCCB office mapping used for imports, with ICES role mapping performed by Local System Managers per the SW NOC module and user manual.

Round the clock customs clearance expands to all entries and attached CFS operations, with merchant overtime fee exemption following.
Extension of round the clock customs clearance requires designated ports and air cargo complexes to process all Bills of Entry and shipping bills continuously; custodians and trade must provide logistics support. The Customs Regulations exempt the Merchant Overtime Fee for services by customs officers at continuous hours ports and airports, and the exemption applies to customs activities carried out within Container Freight Stations attached exclusively to such ports, including verification of factory stuffed containers and exports covered by free shipping bills.

Drawback self-declaration enables higher AIR drawback where GST officer certificate is unavailable, subject to verification to prevent double neutralisation.
The requirement for a certificate from the jurisdictional GST officer to claim higher AIR duty drawback is dispensed with; exporters may claim higher rates on the basis of a prescribed self-declaration (also to be included in the EDI shipping bill) that no input tax credit or refund has been or shall be availed, with the amendment applicable to exports governed by the revised Note and Condition 12A with effect from 1.7.2017.

Tariff Rate Quota allocation for raw sugar to USA allows limited preferential exports subject to export duty and certification.
Allocation of 8424 MT of raw sugar to the USA under the Tariff Rate Quota from the non levy (Free Sale) quota for the US fiscal year 2018 is authorised; exports are governed by the TRQ framework, remain subject to the 20% export duty on sugar w.e.f. 16 June 2016, and must meet certification requirements including Certificate of Origin issued by the Additional Director General of Foreign Trade, Mumbai, together with the reporting obligations prescribed in the cited notifications.