Supervised stuffing and sealing of reefer containers permitted, subject to Commissioner approval, RFID e-seals, and verification procedures.
Exporters of temperature-sensitive goods may apply at least 24 hours prior for Commissioner permission to factory-stuff and seal reefer containers under Customs supervision; approved stuffing must use exporter-procured RFID e-Seals with required data uploads and payment of applicable MOT charges. Commissioners will notify RMCC and the port, provide monthly exporter-wise container details for RMCC verification, and permissions may be reviewed if discrepancies or non-compliance arise. Containers remain subject to scanning or examination on intelligence, random selection, or seal-tamper indications.

E-way bill requirement: goods transiting another state need an e-way bill and railways must withhold delivery without it.
Moulds and dies supplied free by an OEM to an unrelated component manufacturer are not a supply and do not require reversal of input tax credit or inclusion in the component's value, except where contracts treat moulds/dies as belonging to the component manufacturer-in which case amortised cost is added and credit reversed. Separately invoiced goods and services in vehicle servicing attract respective rates. Auction principals and auctioneers may declare warehouses as additional places of business and may maintain books at principal place with intimation; input tax credit available subject to law. Railways must not deliver without an e-way bill; e-way bills required when goods transit another State; DTA-SEZ movements in the same State may be exempt under rule 133(14)(d).

Classification as goods governs GST for RECs and PSLCs, applying the dedicated goods rate while duty credit scrips remain exempt.
Renewable Energy Certificates (RECs), Priority Sector Lending Certificates (PSLCs) and similar documents are classifiable under heading 4907 and will attract GST at the rate applicable to that heading, while duty credit scrips specifically covered by the exemption entry will attract Nil GST. The 18% residual entry in Schedule III applies only where no other schedule entry covers the goods and therefore does not govern certificates covered by heading 4907.

Refund of IGST on exports: SB005 extended to 30.04.2018; SB003 corrected where GSTINs differ but PAN matches.
The alternate mechanism to resolve SB005 invoice mismatches is extended to shipping bills filed up to 30.04.2018 and requires submission of a shipping bill-wise Concordance Table (Annexure A). For SB003 errors arising from differing GSTINs where both entities share the same PAN, Customs permits correction if the shipping bill filer submits a joint undertaking (Annexure B) signed by authorised persons of both entities stating the IGST paying office will not claim refund; such SB003 cases will be processed like SB005 rectifications.

GST refund clarifications: circular directs trade to consult official guidance and disseminate it to members for compliance.
Clarification on GST refund procedures directs stakeholders to Circular 45/19/2018-GST available on the central tax website as authoritative guidance, and requires trade associations, chambers, and GST assesses to inform members and take necessary action; a mail copy will be circulated to concerned bodies.

IGST refund correction: officer-assisted mechanism extended and PAN-based GSTIN correction enables refund processing with required undertakings.
A correction facility addresses SB003 errors where GSTIN in the shipping bill differs but PAN is identical: the shipping bill filer must submit a jointly signed undertaking that the other office which paid IGST will not claim refund or benefit; this undertaking is submitted to the Customs Officer at the port. DG Systems has developed a utility, similar to the SB005 tool, to enable processing of IGST refund claims stuck due to SB003; exporters should align export invoices between Customs and GST returns and may report implementation difficulties to the Assistant Commissioner, Drawback and IGST Refund Section, NSCBI Airport, Kolkata.

GST refund claims: file FORM GST RFD-01A and submit a printed copy to your assigned jurisdictional tax authority for prioritized processing.
A special administrative drive requires taxpayers to file FORM GST RFD-01A on the common portal, print the completed form and ARN, and submit the printout with supporting documents to the single jurisdictional tax authority assigned by administrative order; claims must be filed only once and will not be processed without the physical submission. Departmental officers will prioritize refund cases and a specific Additional Commissioner is designated for escalation, with trade associations asked to publicize the procedure.

Free-of-cost moulds and dies may avoid supply valuation and credit reversal, subject to contractual use and business purpose.
Free-of-cost moulds and dies supplied by an OEM to an unrelated component manufacturer are not a supply without consideration and do not require input tax credit reversal when provided in the course or furtherance of business. Their value is excluded from the component supply value unless the component manufacturer was contractually required to use its own moulds or dies; in that event, amortised cost is included and related credit must be reversed. Separately stated spare parts and labour in car servicing are taxable at their respective applicable rates.

E-way bill requirement: transit through another State mandates e-way bill even if origin and destination lie within same State.
Provision of moulds and dies by an OEM to an unrelated component manufacturer on a free of cost basis is not a taxable supply and does not require reversal of input tax credit; such free provision is excluded from the component manufacturer's valuation unless the contract contemplates use of moulds owned by the component manufacturer, in which case amortised cost is includable and the OEM must reverse credit. Separately valued goods and services in vehicle servicing are taxed at applicable rates for each component. Auction participants may declare warehouses as additional places of business and maintain or centralise books with notification; input tax credit remains claimable subject to conditions. Railways must not deliver goods without an e way bill; transit through another State triggers e way bill generation, while certain DTA-SEZ same State movements are exempt.

Import ban on de-husked and fresh coconuts from Kerala; traders must comply pending further notice.
A temporary ban by the Kingdom of Bahrain applies to imports of de-husked and fresh coconuts originating from Kerala, extending a prior restriction on fruits and vegetables; this origin-based phytosanitary prohibition remains in force until further notice and exporters, customs brokers and traders are advised to comply.

Adjudication limits updated to allocate higher value confiscation cases to senior customs officers for faster disposal.
The circular prescribes revised adjudication limits for confiscation cases, assigning Principal Commissioners/Commissioners jurisdiction for cases above the upper monetary band without limit, and Additional Commissioners/Joint Commissioners jurisdiction for cases within the intermediate band above a specified lower threshold, with the stated aim of improving disposal rates in the customs confiscation regime.

Place of Removal principle clarified: manufacturer premises determine excise point of removal; FOR sales and exports excepted.
Determination of place of removal is generally tied to the manufacturer's premises or premises referable to the manufacturer (including depots and consignment agent premises), with each such premises constituting a separate place of removal for pricing/normal value. FOR destination contracts where ownership and risk remain with the seller until delivery form an exception. CENVAT credit for GTA services is restricted to transport up to the place of removal; transport beyond that to buyer premises is not admissible for the relevant period.

EODC camp operations require expedited onsite disposal of pending EODC applications with same day processing and prompt follow up.
Designated Regional Authorities must organise EODC camps to expedite disposal of pending EODC applications for Advance and EPCG authorisations, providing suitable venues, adequate and senior staff, publicising the camps to exporters, and ensuring processing and disposal in the presence of applicants on the same day where possible; cases not decided on spot must be taken up subsequently and concluded within the prescribed short timeframe, and exporters should attend with all documents prescribed in the relevant ANF.

Focus Product Scheme eligibility revised after challenge; prior restrictive trade notice withdrawn, restoring export benefits.
A Directorate Trade Notice that restricted Focus Product Scheme benefits under FTP 2009-14 to bicycle parts classified under HS Code 8481, and required review and recovery of scrips issued for other parts, was quashed by a High Court; the Directorate's Special Leave Petition was dismissed, and the Directorate has withdrawn the earlier Trade Notice, communicating the change in enforcement position on FPS eligibility and prior scrips under ITC(HS) 8481.

Refund claims below threshold: trade notice directs adherence to CBIC clarifications and requires trade associations to circulate guidance to stakeholders.
Refund applications claiming amounts below the small claims threshold are governed by administrative clarifications from the Commissioner as a continuation of central policy guidance; the notice instructs officials and stakeholders to follow those procedural clarifications and directs Trade Associations, Chambers of Commerce and Regional Advisory Committee members to circulate the guidance to constituents.

IGST refund on exports: officer assisted correction for invoice and GSTIN PAN mismatches enables processing of stalled claims.
CBIC extends the officer interface for resolving SB005 invoice mismatches to facilitate IGST refund processing and advises exporters to align Customs and GST invoice data. For SB003 errors caused by differing GSTINs with the same PAN, a correction facility permits refund sanction where both entities submit a jointly signed undertaking that the IGST-paying unit will not claim refund; an online correction utility has been deployed and the undertaking must be submitted to the Customs Officer at the port of export.

Liquid cargo assessment basis: use shore tank or tank outturn quantities to determine customs duty liability.
Customs duty on imported liquid bulk cargo is to be assessed primarily on shore tank receipt or bonded warehouse tank outturn quantities into which cargo is pumped from the ship; where such tank receipts are unavailable and cargo is transferred to tank lorries, barges or tanks outside the Customs area, assessment may be on the ship's ullage survey at discharge. Advanced bills of entry must be amended to reflect actual received quantities, custodianship or equivalent insurance is required for shore tanks, pipeline unloading to bonded tanks requires prior permission, and supervised ullage and outturn surveys with signed reports and sampling are mandatory.

IGST refund correction: officer-interface extended for invoice mismatches and undertaking required where GSTIN differs but PAN matches.
Extension of an officer-mediated correction mechanism for IGST refund claims arising from SB005 invoice mismatches is provided for shipping bills filed up to 30.04.2018; exporters must align invoice details with GST filings. A correction facility is also permitted for SB003 errors where GSTINs differ but PANs are the same, subject to an undertaking by the refund claimant that the other office which paid IGST will not claim the refund; the signed undertaking must be submitted to the Assistant Commissioner (Drawback), Custom House, Visakhapatnam. A DG Systems correction tool will facilitate processing.

Officer interface for IGST refund extended; submit concordance table to rectify SB005 and follow undertaking process for SB003.
The officer-mediated correction mechanism for resolving SB005 invoice mismatches has been extended; exporters must submit the prescribed concordance table (Annexure A) to enable rectification and processing of IGST refund claims. Additionally, where SB003 errors arise from differing GSTINs but the same PAN, Customs allows correction provided the refund claimant submits a signed undertaking from both entities that the other will not claim the IGST paid, to be filed with the Customs officer at export port.

Division of taxpayer base under GST: second-phase allocations communicated, order and assigned list enclosed for dissemination.
Division of taxpayer base between the Central Government and the State Government of Puducherry has proceeded to a second phase under the State Level Committee, which has issued Order No. 01/2018 assigning taxpayers to Centre or State in accordance with GSR Council Secretariat guidelines; the Order and assigned-list are enclosed and commissioners and trade associations are directed to notify officers, assessees, and members.