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Process for Factory stuffing/self selaing permission

Navid Mukadam

Dear All,

currently, we are in the process of obtaining factory stuffing/self sealing permission foe which our CHA has recommended to obtain an NOC from our GST jurisdictional officer. this is due to the fact that Custom authorities issuing stuffing permission will not be visiting the premises but rather depending on the NOC issued by GST officer based on the survey conducted by GST officer

my query is, whether this NOC is compulsory or some other procedure need to be followed?. kindly advice

No NOC Required from GST Authorities for Factory Stuffing; Customs Handle Self-Sealing Permissions. Refer to Circulars for Guidance. A query was raised about the necessity of obtaining a No Objection Certificate (NOC) from GST authorities for factory stuffing/self-sealing permission, as recommended by a Customs House Agent (CHA). Responses clarified that GST authorities typically do not issue NOCs, and such a requirement is not stipulated in the GST Act. Instead, customs authorities confirm the existence of business premises. Some suggested obtaining a local business license or NOC from the Pollution Control Board. It was also noted that jurisdictional customs authorities, not GST, are responsible for inspecting premises for self-sealing permissions. References to relevant circulars and escalation procedures were mentioned for further guidance. (AI Summary)
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Sadanand Bulbule on Dec 23, 2024

Dear

Normally GST Authority does not issue NOC nor is there any provision under the Act. However the Customs Authorities can get suitable confirmation relating to the existence of business premises.

Shilpi Jain on Dec 23, 2024

Generally CHA's go by the practical procedure and are not well verse with the provisions. So better to identify the provisions in place to ensure proper documentations are provided to customs officer in case no NOC is received.

KALLESHAMURTHY MURTHY K.N. on Dec 25, 2024

Dear Sir,

The local panchayath or the Municipality has the authority to issue a license for any business in their jurisdiction. I think such a license is enough to fulfil your requirements. If necessary, NOC can be obtained from the Pollution Control Board. 

Thanking you.

DEVARA SIVAPRASAD on Dec 26, 2024

I heard such verification was done by the SGCP of the Jurisdictional Customs Commissionerate as the jurisdictional Customs Commissionerate will be receiving such Correspondences from the Customs Authorities of the respective Ports. After the introduction of the GST, i believe, they are not making any such Correspondences with the Jurisdictional GST Authorities as they want to involve the State GST Authorities. Even in case of Certification of "Confirmation of Installation of Machinery under EPCG Scheme or under Advance Licence Scheme," they will make the Correspondences with the jurisdictional Central GST Authorities, even if the such Taxpayer falls under the Administration of the State or else they will make Correspondences with Jurisdictional Customs Commissionerate, what I believe.  

DEVARA SIVAPRASAD on Dec 26, 2024

I beg readers pardon. In my above post, for the words, in lieu of  " as the want to involve State GST Authorities in the Customs Work," the same may please be read as "as they don't want to involve State GST Authorities in the Customs Work."

Raghunandhaanan rvi on Dec 27, 2024

NOC from GST authorities is not required when seeking permission from customs for self-sealing. Only the jurisdictional customs authorities are authorized to inspect your premises or warehouse to evaluate the available infrastructure and recommend to the jurisdictional Commissioner of Customs the granting of self-sealing permission for the premises.

For more details, please refer to CBEC Circular No. 26/2017 and any Public Notices, Trade Notices, or Facility Circulars issued in this regard by your jurisdictional Customs Commissionerate.

Suppose there is any delay in obtaining self-sealing permission from the customs department. In that case, you may address your concerns to the concerned Deputy/Assistant Commissioner to expedite the process or escalate your grievance to the relevant jurisdictional customs commissioner for resolution.

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