Subject: Operational problems being faced by EOU in GST regime consequent to amendment in Notification No. 52/2003-Customs dated 31.03.2003– reg.

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....roblems being faced by EOU in GST regime consequent to amendment in Notification No. 52/2003-Customs dated 31.03.2003- reg. Attention of the Trade is invited to Board's Circular No. 29/2017-Customs dated 17.07.2017 issued vide F.No. DGEP/EOU/GST/16/2017. 2. EOUs are allowed duty free import of goods under notification No.52/2003-Custom dated 31-3-2003. However, in view of GST the said notificati....

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.... inter unit transfer of goods from one EOU to another, which was supported by procurement certificate (PC) in view of Circular no. 35/2016 -Custom dated 29-7-2016 . d) Trade has also requested to continue the procedure of procurement certificates for transitional period for import of goods by EOUs. 4. Matter has been examined. It has been decided by Board, that - (i) The B-17 bond, being a gene....

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....o time as per the requirement of import of goods. (iii) For the transitional period upto 31-7-2017, the EOU/EHTP/STP units would have option to follow the procedure of Rule (5) of IGCR, rules or use procurement certificate for import of goods. (iv) The inter unit transfer would be on invoice on payment of applicable GST taxes. However, such transfer would be without payment of custom duty. The s....