e Way Bill rules, GST rate adjustments and anti profiteering measures approved with implementation and procedural modifications.
The Council approved amended e Way Bill Rules to be implemented from a notified date (target 1 October 2017) for consignments exceeding Rs.50,000 with validity one day per 100 km, prohibition of State check posts, technology enabled operation and GSTN/NIC development. It adopted Fitment Committee recommendations including exemption for milk powder to dairy cooperatives, taxation of specified tractor parts at 18%, textile job work at 5%, and Works Contract services to government at 12% with full input tax credit. The Council also constituted Anti profiteering committees, amended CGST/SGST procedural rules (including video conferencing), allowed bunching of TDS payments, increased certain compensation cess ceilings, and deferred select items pending further study.

Rebate of State Levies revised for garment and textile exports, new ROSL rates effective for July onward shipments.
Revision of rebate rates under the Rebate of State Levies (ROSL) scheme for garment and textile made-up exports is effective for shipments with Let Export Order dates from 1 July 2017. The Ministry of Textiles notification revises ROSL and ROSL under Advance Authorization-All Industry Rates; EDI updates to customs systems have been completed. Exporters and brokers should apply the revised rates in export filings and report any implementation difficulties to Customs.

Extension of filing due date: administrative direction to accept income tax returns until midnight on the extended filing day.
The Central Board of Direct Taxes, invoking Section 119, extended the due date for filing returns for certain taxpayers and directed all income-tax offices to make arrangements to receive returns up to midnight on the extended date, requiring that this instruction be publicised to facilitate filing.

Disclosure of default on loans and debt securities required, with prompt stock exchange reporting and quarterly updates.
Listed issuers must disclose within one working day at the first instance any Default-non payment of interest or principal on the due date-relating to listed debt instruments, commercial paper, MTNs, FCCBs, loans from banks and financial institutions, and ECBs. Disclosures must follow prescribed templates detailing issuer, date and nature of obligation, lender or instrument specifics, date and amount of default with instalment/interest breakup, gross principal affected, total issuance or borrowings and other particulars. Quarterly, outstanding defaults as of quarter end must be reported within seven days, and defaults must also be notified to credit rating agencies.

Re-testing of import samples: procedural rules for requesting, conducting second tests, and resolving conflicting results on test variation.
Re-testing of import samples is available as a trade facilitation measure; all test results must be communicated to the importer. Written re-test requests should be made to the Additional/Joint Commissioner within the prescribed period, with allowance for unavoidable delay. When granted, the officer must name a suitable laboratory in writing and ensure facilities exist. Re-tests use remnants or duplicate sealed samples in customs custody, or fresh samples drawn in the presence of the importer. The competent authority considers both tests, records reasons when relying on one over the other, and may order a further re-test if the consignment remains under customs control.

Amendment to Foreign Trade Policy updates Appendix entries, revising chamber name and council address for administrative records.
Amendment to the Foreign Trade Policy updates Appendix - 2E by changing the recorded name "Indian Merchants' Chamber" to "IMC Chamber of Commerce and Industry" for Mumbai and New Delhi entries and by revising the Trade Promotion Council of India's address and contact details to the Connaught Circus location; the notice is issued under paragraph 2.04 of the Foreign Trade Policy to effect these administrative corrections.

ISPM-15 compliance for wood packaging: consignments require ISPM-15 marking or face quarantine treatment, rejection or reporting.
ISPM-15 compliance is mandatory for export and import consignments using wood packaging materials; Customs will inspect and permit clearance only for consignments whose wood packaging bears the ISPM-15 mark or otherwise meets treatment standards. Exporters must describe packaging in the Shipping Bill to identify consignments subject to ISPM-15. Accredited treatment providers approved by DPPQ&S issue certification after methyl bromide or heat treatment. Non-compliant import consignments may be treated, destroyed, or deported and must be reported to DPPQ&S in the prescribed format.

Exports: higher duty-drawback AIRs can be claimed by exporter self-declaration instead of GST officer certificate.
Exporters claiming higher All Industry Rates (AIRS) of duty drawback need not obtain a certificate from the jurisdictional GST officer under Note and Condition 12A; instead the higher rate may be claimed on the basis of a self-declaration in the prescribed format to be included in the EDI shipping bill. The revised Note and Condition 12A is treated as effective w.e.f. 1.1.2017 and applies to exports made from 1.7.2017 onwards. Goods cleared before 1.7.2017 but with let export order issued after that date remain governed by the earlier Note and Condition 12.

Duty drawback self-declaration enables claiming higher AIR without GST officer certificate during transition.
The requirement for a GST officer certificate to claim the higher All Industry Rates of duty drawback has been dispensed with; exporters may use a prescribed self-declaration included in the EDI shipping bill to claim higher drawback for exports with let export orders from 01.07.2017 onwards. The amendment to Note and Condition 12A is effective from 01.07.2017 under Section 75(3) of the Customs Act and Rule 5(2) of the Drawback Rules. Goods cleared before 01.07.2017 but with later let export orders remain governed by the earlier Note and Condition 12 and related Central Excise officer certificate or declaration.

Drawback self-declaration now permits claiming higher AIR drawback with audit verification to prevent double neutralisation.
Exporters may claim the higher All Industry Rates of duty drawback by furnishing a prescribed self-declaration incorporated in the EDI shipping bill, in lieu of a GST-officer certificate, for exports governed by the amended Note and Condition 12A from the start of the GST transition period; prior certification rules continue to apply where goods were cleared before the transition but not exported earlier.

Integrated GST on high sea sales collected only at importation; value additions included and chain documents required by importer.
IGST on high sea sale transactions of imported goods is to be levied and collected only at the time of importation when import declarations are filed; value additions from each high sea sale must be included in the value for IGST. The importer/last buyer must furnish the chain of documents (original invoice, high-seas-sales contract, service charges/commission details) to establish value linkage, and the department may reject declared transaction value and determine price under Customs Valuation rules where doubt exists.

Confidentiality of taxpayer information: unauthorized disclosure can jeopardize treaty cooperation and provoke international sanctions and multilateral reviews.
Information received under Exchange of Information mechanisms is subject to strict confidentiality and must not be disclosed to media or others; unauthorized or accidental disclosure may lead to suspension or revocation of treaty assistance, adverse multilateral scrutiny, and negative international reviews. Officers handling EOI materials are directed to prevent inappropriate disclosure and to follow safeguards set out in the EOI Manual, ensuring use and disclosure only within the terms agreed with the providing jurisdictions.

Drawback self-declaration permits claiming higher AIR drawback without GST officer certificate, subject to audit verification.
The Government amended Note and Condition 12A to permit exporters to claim higher All Industry Rates of duty drawback on the basis of a prescribed self-declaration incorporated into the EDI shipping bill, with retrospective effect for exports with let export order issued in the transitional period; prior certification remains for goods cleared earlier where let export order predated the change. Audit verifications will check declarations to prevent double neutralisation and pending drawback claims are to be prioritised.

Pending registration and amendment applications must be cleared to remove VAT backlogs during GST transition, per administrative directive.
Directive requires ward incharges to clear all pending Form DVAT 04 (registration) and Form DVAT 07 (amendment) applications to eliminate backlog and align legacy VAT administration with the GST transition, emphasizing backlog clearance and accountability of ward-level officers as an administrative instruction from the VAT administration.

Export Bond or Letter of Undertaking: central tax officers to accept LUT/Bond regardless of issuing authority until assignment implemented.
The circular directs that the Bond or Letter of Undertaking for exports without payment of integrated tax shall be accepted by the jurisdictional Central Tax officer in all cases until the administrative mechanism for assigning taxpayers between Central and State tax authorities is implemented, irrespective of provisional GST IDs being issued by State authorities, and reiterates compliance with section 16 of the IGST Act and rule 96A of the HPGST Rules and central notifications.

Concessional import duty rules: implementation reallocates excise officers' customs functions to customs pending jurisdictional notifications.
Implementation of the 2017 Rules reallocates administrative tasks formerly performed by Central Excise officers to Customs officers, but until the Board issues notifications modifying Commissionerate jurisdiction the functions assigned under the new rules to Deputy or Assistant Commissioners of Customs shall continue to be performed by officers of the jurisdictional Central Excise Commissionerates; stakeholders are invited to report difficulties, and the notice notes existing legal empowerment for Central Excise officials to act under the Customs Act.

Implementation of GST in customs: exporters may claim higher duty drawback via self-declaration for applicable exports.
The requirement for a GST officer's certificate to claim higher AIR duty drawback has been replaced by an exporter's self-declaration in the prescribed format, to be incorporated in the EDI shipping bill. The revised Note and Condition 12A apply to exports with let export orders issued on or after 1.7.2017, allowing a single declaration for past shipping bills from that date; goods cleared before that date without a prior let export order remain subject to the earlier certificate requirement.

Letter of Undertaking for IGST-free exports: procedural submission, required documentation, and acceptance process clarified.
Exporters supplying goods or services without payment of IGST must furnish a Bond or a Letter of Undertaking (LUT) in FORM GST RFD-11 under rule 96A; until portal functionality is available, submissions may be made manually to the concerned Assistant Commissioner at the Export Cell. The Export Cell will scrutinise applications and issue acceptance letters within three working days; LUT acceptance letters are valid for one year, bonds require a bank guarantee at the department's prescribed proportion of the bond amount, and specified documentary prerequisites (request letter, FORM GST RFD-11, LUT/bond format, proof of turnover or remittance, registration, IEC, returns, and invoices) must accompany applications.

GST readiness data collection mandated: VAT dealers must provide prescribed details via web form and officers must upload them.
The Commissioner mandates collection and entry of GST readiness data from all VAT dealers into the GST Readiness Input Form in VATIS, including rate wise turnovers (inter state/local) from LTU dealers and top dealers, with Deputy Commissioners to allocate officer responsibilities and report compliance.

Certificate of Origin requirement for Muli-bamboo and bamboo products mandates legal sourcing verification and limited validity.
Exports of Muli-bamboo and bamboo products require a prescribed Certificate of Origin issued by the State Forest Department or Agriculture Department certifying that the material was obtained from a legal source. Certificates must record applicant and registration details, location, inspection and transit particulars, source location and quantity or product specifications. Finished products require certified photographs with a measuring scale. Each certificate is valid for two months from date of issue. Exclusions include bamboo charcoal, bamboo pulp and unprocessed bamboo shoots.