Customs - Introduction of the Goods and Services Tax (GST) w.e.f 01.07.2017 - Related changes in customs law and procedure w.e.f 01.107.2017

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....invited to the scheduled introduction of the Goods and Services Tax (GST) w.e.f 01.07.2017. 2. The Central Board of Excise and Customs, New Delhi has issued a "Guidance Note for Importers and Exporters" containing a summary of the Customs related changes in the GST regime. A copy of the said Guidance note is enclosed herewith. 3. Further, in continuation to this office earlier Public Notices bearing No's. 5/2017 dt. 7.6.2017, No.6/2017 dt. 19.06.2017 and No.7/2017 dt.22.06.2017,. attention is also drawn to the following Notifications- Customs Notification (Tariff)- Sl. No. Notification No. & Date of Issue Subject 1 25/2017-Cus,dt. 28-06-2017 Seeks to appoint the 1st day of July, 2017 as the date on which all t....

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....be provided by a person located in non-taxable territory and received b a non-taxable online recipient. 3 03/2017-lntegrated Tax, dt. 28-06-2017 Seeks to bring into force certain sections of the IGST Act 2017 w.e.f 01.07.2017 4 04/2017-lntegrated Tax, dt. 28-06-2017 Seeks to notify IGST Rules, 2017 5 05/2017-lntegrated Tax, dt. 28-06-2017 Seeks to notify the number of HSN digits required on tax invoice 6 06/2017-lntegrated Tax, dt. 28-06-2017 Seeks to prescribe rate of interest under CGST Act, 2017   Integrated Tax Rate : Notifications- Sl. No. Notification No. & Date of Issue Subject 1 01/2017-lntegrated Tax (Rate), dt. 28-06-2017 Integrated Goods and Services Tax Act, 2017 (....

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....ify the categories of services on which integrated tax will be payable under reverse charge mechanism under IGST Act 11 11/2017-lntegrated Tax (Rate), dt. 28-06-2017 To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the IGST Act 12 12/2017-lntegrated Tax (Rate), dt. 28-06-2017 To notify the supplies not eligible for refund of unutilized ITC under IGST Act 13 13/2017-lntegrated Tax (Rate), dt. 28-06-2017 To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received b them under IGST Act 14 14/2017-lntegrated Tax (Rate), dt. 28-06-2017 To notify the categories of services the tax o....