Seeks to amend notification Nos. 102/2007 dated the 14th September, 2007, 4/99 dated the 8th January 1999, 172/1994 dated the 30th September 1994 - 42/2017 - Customs -Tariff
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Integrated Goods and Services Tax substituted for sales tax/VAT in customs notifications, with transitional acceptance of prior VAT documents. The notification updates three customs exemption notifications to replace references to sales tax/VAT and additional duty with GST-era terms: substituting integrated, central, state and union territory Goods and Services Tax terminology for sales tax/VAT in notification 102/2007 and adding a proviso accepting VAT documents for goods sold prior to 1 July 2017; amending notification 4/99 to refer to additional duty, integrated tax and compensation cess; and amending notification 172/1994 to refer to integrated tax. The changes take effect from 1 July 2017.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Integrated Goods and Services Tax substituted for sales tax/VAT in customs notifications, with transitional acceptance of prior VAT documents.
The notification updates three customs exemption notifications to replace references to sales tax/VAT and additional duty with GST-era terms: substituting integrated, central, state and union territory Goods and Services Tax terminology for sales tax/VAT in notification 102/2007 and adding a proviso accepting VAT documents for goods sold prior to 1 July 2017; amending notification 4/99 to refer to additional duty, integrated tax and compensation cess; and amending notification 172/1994 to refer to integrated tax. The changes take effect from 1 July 2017.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.