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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>GST Clarification: B-17 Bond Sufficient for Duty-Free Units; Inter-Unit Transfers Involve GST, Not Customs Duty; Rule 5 Option Available.</h1> The circular addresses operational issues faced by Duty-Free Import Units (DOUs) under the GST regime following amendments to Notification No. 52/2003-Customs. It clarifies that the B-17 bond will suffice as a continuity bond, eliminating the need for separate submissions. Units must provide estimated import information for up to one year but can amend this data as needed. During the transitional period until July 31, 2017, units may use either the procurement certificate or follow Rule 5 procedures. Inter-unit transfers will involve GST but not customs duty, with responsibilities outlined for both supplier and recipient units.
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