Operational problems being faced by DOU in GST regime consequent to amendment in Notification no. 52/2003-Customs dated 31-3-2003

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....2017 Sub: Operational problems being faced by DOU in GST regime consequent to amendment in Notification no. 52/2003-Customs dated 31-3-2003- reg. Attention of the Trade is invited to Board's Circular No. 29/2017- Customs dated 17th July 2017 issued vide F. No. DGEP/EOU/GST/ 16/2017. EOUs are allowed duty free import of goods under notification No.52/2003- Custom dated 31-3-2003. Howev....

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....ear. c) Trade has also sought a clarification regarding 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. 3. Matter has been examin....

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....onal information. Therefore, the units can amend/ modify/ add such information from time to 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....