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        Customs

        Guidance Note for Importer and Exporter on GST roll out

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        GST roll out: IGST and Compensation Cess replace CVD/SAD on most imports; exports treated as zero rated with refund options. Guidance clarifies that from 01.07.2017 IGST and, where applicable, GST Compensation Cess replace CVD/SAD on most imports, with IGST/cess levied where bill of entry is filed on or after that date; basic customs duty and specified cesses continue and anti dumping/safeguard duties are includible in IGST/cess valuation. Importers must quote GSTIN to enable ITC of IGST/cess; exports are zero rated with refund options via bond/LUT or refund of IGST paid. Transitional and drawback provisions, changes to shipping/bill formats, and special treatments for SEZ/EOU and project imports are provided.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST roll out: IGST and Compensation Cess replace CVD/SAD on most imports; exports treated as zero rated with refund options.

                                Guidance clarifies that from 01.07.2017 IGST and, where applicable, GST Compensation Cess replace CVD/SAD on most imports, with IGST/cess levied where bill of entry is filed on or after that date; basic customs duty and specified cesses continue and anti dumping/safeguard duties are includible in IGST/cess valuation. Importers must quote GSTIN to enable ITC of IGST/cess; exports are zero rated with refund options via bond/LUT or refund of IGST paid. Transitional and drawback provisions, changes to shipping/bill formats, and special treatments for SEZ/EOU and project imports are provided.


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