Goods and Services Tax implementation prompts comprehensive customs amendments aligning exemptions, duties and procedural rules. Introduction of Goods and Services Tax requires alignment of customs law and procedure, through tariff notifications that amend exemptions, prescribe effective customs and IGST rates, rescind earlier notifications, and adjust cesses; and through non tariff and procedural notifications amending bill of entry forms, courier electronic declaration rules, import at concessional rates, and tariff value fixation, with stakeholders advised to familiarise themselves and report difficulties.
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.
Goods and Services Tax implementation prompts comprehensive customs amendments aligning exemptions, duties and procedural rules.
Introduction of Goods and Services Tax requires alignment of customs law and procedure, through tariff notifications that amend exemptions, prescribe effective customs and IGST rates, rescind earlier notifications, and adjust cesses; and through non tariff and procedural notifications amending bill of entry forms, courier electronic declaration rules, import at concessional rates, and tariff value fixation, with stakeholders advised to familiarise themselves and report difficulties.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
