GST customs-related work jurisdiction shifts to reorganised Customs formations, handling brand rates, B-17 bonds and EOUs from 15 Jan 2018. Effective 15.01.2018, Customs functions-including brand rate fixation, acceptance of B-17 bonds/LUT, EOU matters and duty free imports at concessional rates-for taxpayers under the Puducherry GST & Central Excise Commissionerate (including Karaikal, Mahe and Yanam) are transferred to designated reorganised Customs formations (Customs (Preventive) Commissionerates at Tiruchirappalli, Cochin and Vijayawada). GST, Central Excise and Service Tax functions remain with the existing Chennai GST & Central Excise formations; audit and appellate jurisdictions have been separately notified.