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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 10.08.2017 PUBLIC NOTICE NO. 22/2017 Subject: Operational problems being faced by EOU in GST regime consequent to amendment in Notification no. 52/2003-Customs dated 31-3-2003- regarding. Attention of all the Importers, Exporters, Customs Brokers and the Members of the Trade is invited to notification No.52/2003-Custom dated 31-3-2003 wherein EOUs are allowed duty free import of goods. However....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s 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 examined. It has been decided by Board, t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 on payment of applicable GST taxes. However, such transfer would....