Inter-state supply of warehoused goods: IGST applies on sale before customs clearance while customs duty remains deferred until ex-bonding.
Sale or transfer of imported goods while deposited in a customs bonded warehouse is a supply taxable under IGST as an inter state supply; IGST is leviable on the value of the supply determined under GST valuation provisions. Customs duty treatment is distinct: customs duty liability remains deferred while goods are in the warehouse and is collected only upon ex bonding, assessed on the value determined at import under the Customs Act, payable in addition to any IGST due on the intervening transfer.

Database migration planned causing temporary system unavailability; stakeholders must halt filings and clear consignments beforehand.
Planned migration of the ICES production database will render Customs applications unavailable during the migration window; filings of declarations are halted from 1700 hours on 08.12.2017 with processing for clearance available only until 2200 hours on 08.12.2017, and the migration is scheduled from 0000 to 2200 hours on 09.12.2017 with system availability expected from 2200 hours on 09.12.2017. Stakeholders should clear consignments before the cutoff and contact the Saksham Seva Helpdesk for clarifications.

GST notification effective date fixed for Uttar Pradesh, with directions for wide dissemination among stakeholders.
The Uttar Pradesh Commercial Tax Department issued a circular forwarding the Hindi and English copies of Notification No. 2-1845/Eleven-9(52)/17-U.P.A.-1/2017-(94)-2017 dated 06-12-2017, which appoints 16-12-2017 as the date on which the notification comes into force under the Uttar Pradesh Goods and Services Tax Act, 2017. The circular directs officers to ensure wide publicity of the notification among departmental stakeholders in their respective zones.

Export under Letter of Undertaking: exporters may export without IGST subject to LUT, eligibility, timelines, and safeguards.
Exporters may supply goods or services zero-rated without paying Integrated Tax by furnishing a Bond or Letter of Undertaking (FORM GST RFD-11) to the jurisdictional Nodal Officer prior to export; LUT is valid for the financial year and available to all registered persons except specified prosecuted parties. Exporters must meet prescribed time limits for exporting or receiving payment or face tax and interest liability and temporary withdrawal of LUT until compliance. Bonds, where required, must be on stamp paper with an accompanying bank guarantee and running bonds must cover outstanding self-assessed liabilities. Nodal Officers must process submissions within three working days, failing which acceptance is deemed.

Delegation of Powers under GST: specified tax functions assigned to designated state tax officers within jurisdictional limits.
Delegation of powers under the Haryana GST Act, 2017 entrusts specified functions to designated State Tax officers within their territorial jurisdiction. Authority is delegated for search and seizure (section 67(10)); continuation and validation of recovery proceedings including issuing notices (section 84); notification to liquidators (section 88(2)); assessment of non-recovery linked to neglect or breach by directors (section 88(3)); and supervisory record review and error referral in adjudicatory, appellate, and revisional matters (sections 107(2), 112(3), 113(3)).

Specification of Authorized Officers delegates GST functions to designated tax officers, limited to their territorial jurisdiction.
The Commissioner of State Tax delegates specified functions under the Haryana GST Act, assigning duties to designated tax officers and restricting performance of those functions to their territorial jurisdiction. Delegated functions include purchase of goods and services from taxable persons, filing appeals to the Appellate Authority and Appellate Tribunal, taking samples, and publication of information, with assignments matched to officer designations such as Deputy Commissioner, Joint Commissioner, Additional Commissioner, and Excise & Taxation Officers.

Haryana GST proper officer assignments allocate departmental functions to specified officers, subject to territorial jurisdiction and prior order date.
The Commissioner of State Tax assigns functions under the Haryana GST Act to specified officer designations by mapping individual Sections and Rules to Deputy Commissioners, Joint/Additional Commissioners, Excise & Taxation Officers and Assistant Officers, subject to territorial jurisdiction and, in some cases, higher administrative approval; the order substitutes an earlier specification and operates from the earlier order's operative date.

Waiver of interest and penalty on tool sales applies only where excess tax was not recovered from buyers.
Waiver of interest and penalty on the sale of all types of tools during the period from 30.09.2008 to 13.02.2015 is directed for outstanding tax demand, including tax charged above 4% tax plus applicable additional tax, where traders have not recovered the excess tax amount from buyers or consumers during that period. Amounts already recovered are not to be refunded, and the concerned tax assessing officer is empowered to pass the waiver order.

GST taxpayer jurisdiction reallocated; lists published online and sent to trade bodies for member notification.
Allocation of taxpayers between the Central and Puducherry State tax administrations was completed under GST Council guidance and administrative orders to ensure a single interface; lists of taxpayers (by turnover brackets) under the Central Commissionerate for Puducherry are published on the Commissionerate website and circulated by e mail to trade bodies, which are requested to notify their members.

Electronic sealing for containers: nodal officer changed to Sri Dileep Kumar A H for implementation oversight.
Corrigendum to the Public Notice on implementation of electronic sealing for containers under self-sealing procedures substitutes the previously named nodal officer in paragraph 5(e) with Sri Dileep Kumar A H, Superintendent of Customs, Export Shed, ICD, who is nominated as the nodal officer for the smooth operation of the system; stakeholders are directed to coordinate operational matters with the newly appointed nodal officer.

State Tax officer designations clarified for GST notices, orders, and official correspondence under Uttar Pradesh tax administration.
Clarification is issued on the designation of departmental officers under the Uttar Pradesh Goods and Services Tax Act, 2017. Officers appointed under the Uttar Pradesh Value Added Tax Act, 2008 are deemed appointed under the GST Act, and for legal notices and legal orders under the GST laws, the designations State Tax Officer, Assistant Commissioner State Tax, Deputy Commissioner State Tax, Joint Commissioner State Tax, Additional Commissioner State Tax and Commissioner State Tax are to be used. In office names and correspondence, the word Commercial Tax is to be used instead of State Tax.

LAN infrastructure verification in GST offices required location-wise node counting, reporting, and compliance with prescribed network standards.
Physical verification of working LAN nodes was directed in Uttar Pradesh Commercial Tax offices to strengthen GST network infrastructure and ensure smooth functioning of computerized offices. Zonal Additional Commissioners were required to submit, in the prescribed format, location-wise details of existing working nodes and required new nodes, with assistance from service integrator personnel and computer operators, by 12-12-2017. The circular also prescribed office-wise node standards, excluded certain local switches from working-node counts, and required distance assessment for fiber cable LAN arrangements in multi-storeyed offices.

Average Export Obligation under EPCG Scheme clarified, setting computation rules and permitted capital goods importability conditions.
Notification prescribes computation of Average Export Obligation under the EPCG Scheme: exclude exports counted for fulfilling specific EOs within their valid periods in the preceding three years; for applicants with more than three years' existence, aggregate exports of the past three years divided by three; for less than three years' existence, divide by the number of years. Appendix 5F enumerates capital goods not permitted or permitted only subject to specific conditions, including sector- or use-specific permissions and explicit prohibitions such as second-hand capital goods and certain vehicles.

GST taxpayer jurisdiction allocation in Uttar Pradesh divided between Central and State Governments by turnover-based lists.
Taxpayers registered in Uttar Pradesh were divided between the Central Government and the State Government pursuant to GST Council directions and a State Level Committee decision. The allocation was made on the basis of turnover, with separate jurisdictional lists for taxpayers having turnover above Rs. 1.50 crore and those having turnover up to Rs. 1.50 crore. The relevant taxpayer lists were published in annexures for Central and State jurisdiction and made available on the departmental GST portal.

Deemed foreign exchange: INR payments for specified transport services qualify as foreign receipts enabling SEIS rewards with RBI approval.
Payments received in Indian Rupees for specified transport-related services rendered in Customs Notified Areas to foreign liners or procured by foreign entities are to be treated as deemed foreign exchange and eligible for SEIS rewards. The amendment expands Appendix 3E to include Ground Handling Services under Air Transport Services, but only those payments that the Reserve Bank of India approves as deemed to be received and earned in foreign exchange shall qualify. Specific exclusions for vessel-related charges for coastal and inland vessels and cargo-related coastal charges remain.

SEIS eligibility extension preserves specified reward rates for listed service exports and sets exclusions and conditional limits.
SEIS Appendix 3D is amended to extend the Annexure rates for services exports into the extended eligibility period, prescribe admissible reward rates on net foreign exchange earnings for specified sectors and subperiods, and impose exclusions and conditions on entitlement. The amendment reiterates dependence on the Foreign Trade Policy and Handbook of Procedures, disallows SEIS on education capitation fees, limits maritime transport rewards to operations from India by Indian flag carriers, and lists categories of foreign exchange receipts and sectors excluded from SEIS calculation under a new Note.

MEIS rate revision alters duty credit entitlements for specified export items and adds ineligible categories for scrips.
Amendment revises Appendix 3B of the Foreign Trade Policy 2015-20 to modify MEIS duty credit reward rates for specified ITC(HS) entries in Table 2 and to insert Table 3 listing export categories ineligible for Duty Credit Scrip entitlement under MEIS. The revised rates apply for exports made w.e.f. 01.11.2017 (subject to the period set out in the Notice), and the ineligible categories include units availing direct tax exemptions, items restricted or prohibited under Export Policy Schedule-2, selected natural resources, precious metals and stones, cereals, sugar, crude petroleum products, and specified food products unless specifically notified in Appendix 3B.

Handbook of Procedures revises India's export import regime, mandates online EDI filing, digital IEC, and SCOMET export controls.
The Handbook of Procedures (w.e.f. 5 Dec 2017) revises the Foreign Trade Policy 2015-2020 procedural framework, mandating EDI based, online filing with digital signatures, electronic linking of shipping bills, e BRCs and RCMCs, and dispensing with hard copies for EDI ports. It defines IEC issuance/modification rules, timelines, revalidation and duplicate authorisation mechanisms, BG/LUT requirements, and RA jurisdictional procedures. The Handbook details scheme level rules for MEIS/SEIS, Duty Exemption/Remission (Advance Authorisation/DFIA), EPCG, EOUs, Deemed Exports, and sets out stringent SCOMET export controls, PSIA/PSIC requirements for scrap imports, quality certification and compliance, risk management and appeals.

Income tax deduction from salaries: TDS calculation, employer duties, PAN requirement, Forms 24Q/16, perquisite valuation and penalties.
Employers must deduct income tax at source under Section 192 on estimated salary income (including perquisites where applicable) for FY 2017-18 by applying the prescribed slab rates, surcharge and education cesses; employers may elect to pay tax on non monetary perquisites at an average rate. Deductors must quote and use TAN/PAN, deposit TDS within prescribed timelines (or seek quarterly permission), file quarterly Form 24Q, issue Form 16 (Part A via TRACES), maintain specified evidence (Forms 12BA/12BB/10E) for exemptions/deductions, apply Section 206AA when PAN is absent, and observe valuation, reporting, correction and penalty rules set out in the circular.

Brand name actionable claim: voluntary forfeiture plus affidavit and unit-container marking prevents GST liability under notification.
GST is chargeable on a brand name only where an actionable claim or enforceable right exists; GST will not apply if the person packing goods in unit containers voluntarily forgoes such claim or right. Relinquishment requires (a) filing an affidavit with the jurisdictional State tax commissioner affirming voluntary forfeiture and (b) printing on each unit container, in indelible ink in English and the local language, a statement that the packer has foregone the actionable claim or enforceable right. Departmental officers must accept reported affidavits and compliances.