Concessional basic customs duty for courier imports applies when goods are for personal use and not prohibited.
Courier imports are not subject to the policy restriction in heading 9804 ITC (HS) and, where goods are intended for personal use and not prohibited under the Foreign Trade (Development and Regulation) Act, are eligible for the concessional basic customs duty provided in Notification No. 50/2017; classification should follow ITC (HS) policy guidance while duty treatment follows the Customs Tariff Act.

Delegation of tax administration powers: designated officers empowered to perform GST assessment, inspection, seizure and recovery within jurisdiction.
Delegation under the West Bengal GST Ordinance assigns specified assessment, enforcement, refund, inspection, search and seizure, seizure-of-documents, audit, provisional assessment, recovery and transitional powers to designated officer grades, to be exercised only within their respective jurisdictions; the order supersedes a prior memorandum and is effective from 1 July 2017.

Changed retail sale price (MRP) declaration allowed for unsold pre packaged stock with sticker or stamping and conditions.
Manufacturers, packers and importers of pre packaged commodities are permitted to declare a changed retail sale price (MRP) on unsold stock produced before the tax change by stamping, sticker or online printing for a limited transitional period, provided the increase does not exceed the actual tax increase or newly imposed tax, the original MRP remains visible and is not overwritten, and the parties make at least two newspaper advertisements and circulate notices to dealers and legal metrology authorities regarding the price change.

MRP change due to GST permitted for unsold pre packaged goods, subject to stamping, stickering and advertising requirements.
Manufacturers, packers and importers may declare a revised Maximum Retail Price (MRP) on unsold pre packaged stock made before 1 July 2017 by stamping, sticker or online printing for three months from 1 July 2017 to 30 September 2017 to reflect only the tax increase due to GST. The original MRP must remain displayed and the revised price must not overwrite it. At least two newspaper advertisements and notices to dealers and Legal Metrology authorities are required. Existing packaging may be used until exhausted or until 30 September 2017 after making required MRP corrections.

Appointment of First Appellate Authority: Joint Commissioner designated to adjudicate appeals within Import II New Custom House jurisdiction.
Shri M. Ram Mohan Rao, Joint Commissioner of Customs (Import II), New Custom House, Ballard Estate, is appointed as First Appellate Authority to exercise appellate functions within the jurisdiction of the Commissioner of Customs (Import II), New Custom House, Mumbai Zone I, formalizing the delegation of appellate responsibility and partially modifying a prior public notice.

Self-sealing of export containers permitted with electronic tamper proof seals and procedural safeguards under GST regime.
Exports are treated as zero rated supplies, permitting either export under bond/LUT without integrated tax and refund of unutilized input tax credit, or export on payment of integrated tax with refund via the GST refund mechanisms; the shipping bill with GST invoice details is deemed an application for refund when returns are filed. For sealing, a simplified self sealing regime replaces routine Customs sealing at premises subject to GST registration (with limited exceptions), prior notice and inspection, Commissioner's permission, use of a tamper proof electronic seal with declared unique number and preloaded export data, and risk based examination at port/ICD.

Brand rate of drawback: customs commissionerate at place of export handles fixation; transitional limits on GST credit and refunds.
Fixation of Brand Rate of Drawback is assigned to the Customs Commissionerate having jurisdiction over the place of export; where exports occur from multiple places the exporter may file with any one jurisdictional Commissioner. Transitional provisions allow claiming AIR or Brand rate subject to conditions that bar availing CGST/IGST input tax credit, claiming IGST refund on exports, or carrying forward Cenvat credit for exported goods; prescribed declarations are required. Pre-existing applications will be transferred to Customs Commissionerates and Central Excise formations will continue functions until Customs jurisdictions are notified.

Duty drawback processing shift: Customs commissioners to process DTA-to-SEZ drawback claims and fix brand rates.
Duty drawback claims by DTA suppliers for supplies to SEZ units or developers shall be processed and paid by the Principal Commissioner/Commissioner of Customs having jurisdiction over the DTA supplier, who will also fix Brand rates if required; this applies to fresh claims filed from 1 July 2017, while pending claims filed up to 30 June 2017 shall be transferred from Central Excise formations to the jurisdictional Customs offices, and existing processing instructions otherwise remain in force.

Transition to GST: exporters may claim composite duty drawback rates only under conditions preventing simultaneous input tax credit or refund.
Amendments provide a three month transition permitting exporters to claim existing composite AIRs or Brand rates for exports while imposing prescribed declarations and conditions to prevent simultaneous receipt of composite drawback and CGST/IGST input tax credit or refund; composite claimants cannot carry forward Cenvat credit. Certain AIR tariff lines, rates and caps have been revised for better product differentiation and anomaly removal. Administrative responsibility for Brand rate fixation and supplementary claims shifts from Central Excise to Customs formations, with transitional arrangements preserving existing Central Excise functions until Customs Commissionerates assume jurisdiction.

Drawback of integrated tax and compensation cess now refundable on re-exports, subject to certificate preventing dual benefit.
Drawback now expressly includes refund of integrated tax and compensation cess on re-exported imported goods under the amended Re-export Rules; authorities must secure a certificate from the relevant GST officer confirming no input tax credit or refund of the integrated tax/compensation cess has been availed or claimed to avoid dual benefit.

Export goods classified as zero rated; exporters may use bond/LUT or pay IGST and follow new self-sealing rules.
Exports are designated Zero Rated Supply, allowing exporters to either export under bond or Letter of Undertaking without payment of integrated tax and claim refund of unutilized input tax credit, or export on payment of integrated tax and claim refund; refunds under the bond/LUT route require electronic filing through the Common Portal after delivery of export manifest. Container sealing is simplified: approved premises may follow a regulated self-sealing procedure using tamper-proof electronic seals declared in the shipping bill, subject to registration, prior approval, inspection, and risk-based checks at ports; effective 01.09.2017.

Duty drawback processing for DTA-to-SEZ supplies shifted to Customs jurisdiction, with pending claims transferred and brand rates fixed.
Duty drawback claims for supplies by DTA units to SEZ units or developers shall be processed and paid by the Principal Commissioner or Commissioner of Customs in whose jurisdiction the DTA unit falls, and that office shall also fix brand rates if required; this applies to fresh claims filed from 1.7.2017. Claims filed up to 30.6.2017 and pending with Central Excise formations must be transferred to the jurisdictional Customs Commissionerate, with Central Excise formations continuing Customs functions until replacement Customs Commissionerates are notified.

Brand rate fixation moved to exporting port customs, with transition safeguards preventing dual GST credits or refunds.
Fixation of Brand rate drawback under Rules 6 and 7 is transferred to Customs Commissionerates with jurisdiction over the place of export; exporters from multiple places may choose one Commissionerate. Transitional GST provisions permit claiming AIR or Brand rate subject to conditions preventing simultaneous CGST/IGST input tax credit or IGST refund, and bar carry forward of Cenvat credit when drawback is claimed. Exporters must submit prescribed declarations; prior Brand rate applications will be transferred to Customs and earlier procedural guidance applies.

Self-sealing of export containers under GST enables electronic seals and risk based customs inspection for export compliance.
Exports are zero rated supplies allowing refund either under bond/Letter of Undertaking for unutilized input tax credit or on payment of integrated tax with refund; refund under LUT requires electronic application after export manifest delivery, while payment-route refunds are processed by treating the shipping bill with GST invoice details as the refund application once export is confirmed and valid returns filed. Shipping bills were revised for IGST and a trust based self-sealing regime replaces CBEC sealing, subject to GST registration (with exceptions), prior notice, on site inspection and approval, use of tamper proof electronic seals with declared identifiers, and risk based examination at ports.

Duty Drawback transition scheme allows exporters to claim composite rates during GST transition, subject to conditions.
A transitional regime allows exporters to claim composite Duty Drawback All Industry Rates during GST transition subject to prescribed declarations and prohibitions on availing CGST/IGST input tax credit, claiming IGST refunds, or carrying forward Cenvat credit; exporters may instead elect to claim only the Customs portion of AIR and avail input tax credit or IGST refund. Changes to AIRs adjust rates, caps and classifications for specified textile, marine, leather and nickel products to correct anomalies and improve differentiation. Brand rate fixation and supplementary drawback claims are now administered by Customs formations at the place of export.

Drawback of integrated tax and compensation cess now allowed on re-exports, subject to GST officer certificate preventing dual benefit.
Drawback under the Customs Act now expressly covers refund of integrated tax and compensation cess on re-exported imports, and drawback sanction will require a certificate from the jurisdictional GST officer confirming that no input tax credit or refund in respect of that integrated tax or compensation cess has been availed or claimed.

FPI investment limits revised in government securities, reallocating quota between General and Long Term categories and SDL sub categories.
SEBI revises FPI investment ceilings for the July-September 2017 quarter by increasing the aggregate cap for Central Government securities, establishing separate ceilings for Long Term and General FPI categories, and splitting SDLs into SDL General (available to all FPIs on tap) and SDL Long Term (available on tap only to Long Term FPIs). Future increases will be allocated between categories under a specified ratio, the transfer of unutilised Long Term limits to General FPIs is discontinued, and existing operational conditions, including minimum residual maturity and coupon treatment, continue to apply.

Export bonds and letters of undertaking may be manually furnished to jurisdictional officers until portal filing becomes available.
Exports without payment of integrated tax require registered persons to furnish a Bond or Letter of Undertaking before export under rule 96A in FORM GST RFD-11. Acceptance is assigned to the jurisdictional Deputy Commissioner or Assistant Commissioner. Until the common portal enables FORM GST RFD-11 filing, exporters may manually submit the completed prescribed form to the jurisdictional Deputy Commissioner or Assistant Commissioner. The arrangement applies to applications filed on or after 1 July 2017.

Bond or Letter of Undertaking for exports: acceptance delegated to local deputy/assistant and manual filing permitted pending portal availability.
Acceptance of the bond or Letter of Undertaking required for export without payment of integrated tax is authorised to be undertaken by the jurisdictional Deputy/Assistant Commissioner, and until the online module for FORM GST RFD-11 is available exporters may furnish FORM RFD-11 manually to the jurisdictional Deputy/Assistant Commissioner using the downloadable format; these instructions apply to applications filed on or after the operative date.

Bond or Letter of Undertaking for export without integrated tax may be accepted by the jurisdictional officer with manual filing allowed.
Acceptance of the Bond or Letter of Undertaking required under rule 96A shall be performed by the jurisdictional officer, and until the online module for FORM GST RFD-II is available exporters may furnish FORM RFD-II manually in the prescribed format to the jurisdictional officer using the downloadable form, to address portal filing difficulties and hardship caused by physical presentation before the Commissioner.