Tax Return Preparer (Amendment) Scheme, 2018 : CBDT

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)

Notification No. 04/2018

New Delhi, the 19th January, 2018

G.S.R. 44(E).—In exercise of the powers conferred by sub-section (1) of Section 139B of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following further amendments in the Tax Return Preparer Scheme, 2006, namely:

Short title, commencement and application.

1. (1) This Scheme may be called the Tax Return Preparer (Amendment) Scheme, 2018.

(2) It shall come into force from the date of its publication in the Official Gazette.

2. In the Tax Return Preparer Scheme, 2006 (hereinafter referred to as the said Scheme), for paragraph 3, the
following paragraph shall be substituted, namely:‑

“3. An individual, who holds a bachelor degree from a recognised Indian University or institution, or has passed the intermediate level examination conducted by the Institute of Chartered Accountants of India or the Institute of Company Secretaries of India or the Institute of Certified Management Accountants of India, shall be eligible to act as Tax Return Preparer.”.

3. In the said Scheme, in paragraph 4,‑

(1) for clause (i), the following clauses shall be substituted, namely:‑

“(i) It shall invite application from persons,‑

(a) having requisite educational qualifications specified in paragraph 3 or having appeared in the final year examination of the qualifying examination; and

(b) who is not below the age of twenty one years or more than forty-five years as on the 1st day of October of the year immediately preceding the date on which applications are invited.

(a) It shall require that the application under clause (i) shall be accompanied by a fee of two hundred and fifty rupees, and failing which the application shall be invalid.”.

(2) for clause (v), the following clauses shall be substituted, namely‑

“(v) It shall enrol the persons who qualify the test for enrolment for each training centre separately.

 It shall not enrol any person under clause (v), unless

(a) he makes a deposit of an amount of seven hundred and fifty rupees, which shall be non­refundable; and

(b) he produces a proof of having passed the qualifying examination as specified in paragraph 3.”.

(3) clause (ix) shall be omitted.”.

4. In the said Scheme, in paragraph 9, for sub-paragraph (1), the following sub-paragraphs shall be substituted,
namely:-

“(1) The Board may authorise the Resource Centre or the Partner Organisation to disburse to a Tax Return preparer, the following amount, namely:-

(a) five per cent. of the tax paid on the income declared in the return of income for First Eligible Assessment Year which has been prepared and furnished by him;

(b) three per cent. of the tax paid on the income declared in the return of income for the Second Eligible Assessment Year which has been prepared and furnished by him;

(c) two per cent. of the tax paid on the income declared in the return of income for the Third Eligible Assessment Year which has been prepared and furnished by him.

(1) The amount of disbursement for any eligible person in relation to an eligible year shall not exceed,-

(a) five thousand rupees in case of First Eligible Assessment Year;

(b) three thousand rupees in case of Second Eligible Assessment Year; and

(c) two thousand rupees in case of Third Eligible Assessment Year.”.

[Notification No. 04/2018/F.No. 142/16/2010 (SO)-TPL(Part)]

Dr T. S. MAPWAL, Under Secy.

Note : The Tax Return Preparer Scheme, 2006 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide notification number S.O. 2039(E), dated the 28th November, 2006 and last amended vide notification number S.O. 2819(E), dated the 22nd November, 2010.

Notification No. 02/2018-Customs (N.T.)

Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise and Customs)

Notification No. 02/2018-Customs (N.T.)

New Delhi, the 05th January, 2018

G.S.R……. (E).– In exercise of the powers conferred by clause (aa) of sub- section (1) of section 7 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs, hereby makes following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 12/97-CUSTOMS (N.T.), dated the 2nd April, 1997, published in the Gazette of India, Extraordinary, Part II, Section 3,Sub-section (i) vide number G.S.R. 193(E), dated the 2nd April, 1997, namely:-

In the said notification, in the Table, against serial number 4 relating to the State of Gujarat, after item (xii) in column (3) and the entries relating thereto in columns (3) and (4) the following shall be inserted, namely:-

(3) (4)
“(xiii) Viramgam, Village Bhojwa, Taluka Viramgam, District Ahmedabad (Gujarat) Unloading of imported goods and loading of export goods.”.

F.No.434/05/2016-Cus IV]

(Zubair Riaz)
Director (Customs)

Note.- The principal notification No. 12/97- CUSTOMS (N.T.), dated the 2nd April, 1997 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 193. (E), dated the 2nd April, 1997 and last amended by notification No. 64 /2017-CUSTOMS (N.T.), dated the 30th June, 2017 vide number G.S.R. 804(E), dated the 30th June, 2017.

Source:CBEC

Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No. 71/2017 – Central Tax

New Delhi, the 29th December, 2017

G.S.R.          (E):— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), and in supersession of notification No. 57/2017 – Central Tax dated the 15th November, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1413 (E), dated the 15th November, 2017, except as respects things done or omitted to be done before such supersession, the Central Government, on the recommendations of the Council, notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who may follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both.

  1. The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-
Table
Sl No. Quarter for which the details in Time period for furnishing the details in FORM
FORM GSTR-1 are furnished GSTR-1
(1) (2) (3)
1 July – September, 2017 10th January, 2018
2 October – December, 2017 15th February, 2018
3 January – March, 2018 30th April, 2018
  1. The special procedure or extension of the time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette.

[F. No. 349/58/2017-GST(Pt.)]

(Ruchi Bisht)

Under Secretary to the Government of India

Source:CBEC

CGST (Fourteenth Amendment) Rules,2017

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise and Customs
Notification No. 75/2017 – Central Tax

New Delhi, the 29th December, 2017

G.S.R……(E):-  In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-

  • These rules may be called the Central Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
  • Unless otherwise specified, they shall come into force on the date of their publication in the Official Gazette.
  1. In the Central Goods and Services Tax Rules, 2017, –
  • in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:-

“(1A) The Unique Identity Number granted under sub-rule (1) to a person under clause (a) of sub-section (9) of section 25 shall be applicable to the territory of India.”;

  • in rule 19, after sub-rule (1), the following sub-rule shall be inserted, namely:-

“(1A). Notwithstanding anything contained in sub-rule (1), any particular of the application for registration shall not stand amended with effect from a date earlier than the date of submission of the application in FORM GST REG-14 on the common portal except with the order of the Commissioner for reasons to be recorded in writing and subject to such conditions as the Commissioner may, in the said order, specify.”;

  • with effect from 23rd October, 2017, in rule 89, for sub-rule (4), the following shall be substituted, namely:-

“(4) In the case of zero-rated supply of goods or services or both without payment of tax under bond or letter of undertaking in accordance with the provisions of sub-section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted as per the following formula –

Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC ÷Adjusted Total Turnover

Where, –

(A) “Refund amount” means the maximum refund that is admissible;

  • “Net ITC” means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both;
  • “Turnover of zero-rated supply of goods” means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both;
  • “Turnover of zero-rated supply of services” means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:-

Zero-rated supply of services is the aggregate of the payments received during the relevant period for zero-rated supply of services and zero-rated supply of services where supply has been completed for which payment had been received in advance in any period prior to the relevant period reduced by advances received for zero-rated supply of services for which the supply of services has not been completed during the relevant period;

  • “Adjusted Total turnover” means the turnover in a State or a Union territory, as defined under clause (112) of section 2, excluding –
  • the value of exempt supplies other than zero-rated supplies and
  • the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both, if any,

during the relevant period;

(F) “Relevant period” means the period for which the claim has been filed.

(4A) In the case of supplies received on which the supplier has availed the benefit of notification No. 48/2017-Central Tax dated 18th October, 2017, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted.

(4B) In the case of supplies received on which the supplier has availed the benefit of notification No. 40/2017-Central Tax (Rate) dated 23rd October, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted.”;

  • in rule 95 –
  • for sub-rule (1), the following sub-rule shall be substituted, namely:-

“(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal or otherwise, either directly or through a Facilitation Centre notified by the Commissioner, along with a statement of the inward supplies of goods or services or both in FORM GSTR-11.”;

  • in sub-rule (3), in clause (a), the words “and the price of the supply covered under a single tax invoice exceeds five thousand rupees, excluding tax paid, if any” shall be omitted;
  • with effect from 23rd October, 2017, in rule 96 –
    • in the heading, after the words “paid on goods”, the words “or services” shall be inserted;
      • after sub-rule (8), the following sub-rule shall be inserted, namely:-

“(9) The persons claiming refund of integrated tax paid on export of goods or services should not have received supplies on which the supplier has availed the benefit of notification No. 48/2017-Central Tax dated 18th October, 2017 or notification No. 40/2017-Central Tax (Rate) dated 23rd October, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017.”;

  • for FORM GST REG-10, the following form shall be substituted, namely:-

Source:CBEC

Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

 

Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No. 72/2017 – Central Tax

New Delhi, the 29th December, 2017

 

G.S.R. (E):—   In   exercise   of   the   powers   conferred   by   the   second   proviso   to   sub-

section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter in this notification referred to as the Act) and in supersession of notification No. 58/2017 – Central Tax dated the 15th November, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1414 (E), dated the 15th November, 2017, except as respects things done or omitted to be done before such supersession, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 under sub-section (1) of section 37 of the Act for the months as specified in column (2) of the Table, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-

Table
Sl No. Months for which the details in Time period for furnishing the details in FORM
FORM GSTR-1 are furnished GSTR-1
(1) (2) (3)
1 July – November, 2017 10th January, 2018
2 December, 2017 10th February, 2018
3 January, 2018 10th March, 2018
4 February, 2018 10th April, 2018
5 March, 2018 10th May, 2018

  1. The extension of the time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette.

[F. No. 349/58/2017-GST(Pt.)]

(Ruchi Bisht)

Under Secretary to the Government of India

Source:CBEC

NOTIFICATION No. 119/2017-Customs (N.T.)

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION(i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF EXCISE AND CUSTOMS)

NOTIFICATION No. 119/2017-Customs (N.T.)

New Delhi, the 28th December, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs, hereby directs that each of the notifications of the Government of India, Ministry of Finance (Department of Revenue), specified in column (2) of the Table shall be amended in the manner as specified in the corresponding entry in column (3) of the said Table, namely:-

S. No. Notification number and date Amendments
(1) (2) (3)
1. Notification No. 82/2017- Customs (N.T.) dated 24th August, 2017 In the said principal Notification, in paragraph 2, for the figures, letters and word “1st January, 2018”, the figures, letters and word “1 5thJanuary, 2018” shall be substituted.
2. Notification No. 85/2017- Customs (N.T.) dated 07th September, 2017 In the said principal Notification, in paragraph 2, for the figures, letters and word “1st January, 2018”, the figures, letters and word “1st April, 2018” shall be substituted.
3. Notification No. 92/2017- Customs (N.T.) dated 28th September, 2017 In the said principal Notification, in paragraph 2, for the figures, letters and word “1st January, 2018”, the figures, letters and word “1 5thJanuary, 2018” shall be substituted.

[F. No. 450/100/2017- Cus–IV]

(ZUBAIR RIAZ)

Director (Customs)

Note:

1. The principal notification No. 82/2017-Customs (N.T.), dated 24thAugust, 2017, was published in the Gazette of India, Extraordinary vide number G.S.R. 1064(E), dated the 24thAugust, 2017 and was last amended by notification No. 99/2017-Customs (N.T.), dated the 27th October, 2017 published in the Gazette of India, Extraordinary vide number G.S.R. 1348(E), dated the 30th October, 2017.

2. The principal notification No. 85/2017-Customs (N.T.), dated the 7thSeptember, 2017, was published in the Gazette of India, Extraordinary vide number G.S.R. 1136 (E), dated the 7th September, 2017 and was last amended by notification No. 99/2017- Customs (N.T.), dated the 27thOctober, 2017 published in the Gazette of India, Extraordinary vide number G.S.R. 1348(E), dated the 30th October, 2017.

3. The principal notification No. 92/2017-Customs (N.T.), dated the 28thSeptember, 2017, was published in the Gazette of India, Extraordinary vide number G.S.R. 1210(E), dated the 28th September, 2017 and was last amended by notification No. 99/2017-Customs (N.T.), dated the 27th October, 2017 published in the Gazette of India, Extraordinary vide number G.S.R. 1348(E), dated the 30th October, 2017.

Distribution of GST Provisional ID and Access Token of Phase 16 Taxpayers

Office of the —
Commissioner of State Tax,
Maharashtra State,
8th Floor, GST Bhavan,
Mazgaon, Mumbai — 400010

TRADE CIRCULAR

No. – JCST/Mahavikas /GST Enrolment / 2017 — 18/B -920
Trade Circular No. 54T of 2017

Mumbai, Dt. 26/12/2017

Subject – Distribution of GST Provisional ID and Access Token of Phase 16 Taxpayers

With reference to the above referred Trade Circulars, the activity of GST data migration and distribution of Provisional IDs and Access Token is in progress since 14th November 2016.This activity has been carried out by Maharashtra GST Department in stage – wise manner in different 15 phases.

Provisional IDs and Access Token of Phase 16 taxpayers, are now made available by GSTN. Taxpayer can obtain their Provisional IDs from department’s portal www.mahavat.gov.in, using their login credentials. This list of all such taxpayers is published under GST Tab on Mahavat portal.

This circular is clarificatory in nature and cannot be made use of for legal interpretation of provisions of Law. If any member of trade has any doubt, he/ she may refer the matter to this Office for further clarifications.

(Rajiv Jalota)

Commissioner of State Tax,

Maharashtra State.

No. – JCST/Mahavikas /GST Enrolment / 2017 — 18/B -920 Trade Circular No. 54T of 2017

Mumbai, Dt. 26/12/2017

Copy forwarded for information to

1) Officer on Special Duty, Finance Department, Mantralaya, Mumbai

2) Under Secretary, Finance Department, Mantralaya, Mumbai

3) Accounts Officer, Sales Tax Revenue Audit, Mumbai and Nagpur

Joint Commissioner State Tax,

Mahavikas

SEEPZ Special Economic Zone Authority: CBDT

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 22nd December, 2017

S.O. 4010(E).—In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies for the purposes of the said clause, the SEEPZ Special Economic Zone Authority, an authority constituted under the Special Economic Zone Act, 2005 by the Government of India, in respect of the following specified income arising to that authority, namely:—

(a) lease rentals/Service charges from various units operating in the SEZ at rates prescribed by the SEZ Authority;

(b) income by way of Gate Pass Entry Fees, Fine & Penalties from various units and other misc. income (Sale of garbage); and

(c) interest on Bank Deposits and Investments.

2. This notification shall be effective subject to the conditions that SEEPZ Special Economic Zone Authority:—

(a) shall not engage in any commercial activity;

(b) its activities and the nature of the specified income shall remain unchanged throughout the financial years; and

(c) it files return of income in accordance with the provision of clause (g) of sub-section (4C) of section 139 of the Income-tax Act, 1961.

3. This notification shall be deemed to have been applied for the financial Years 2015-2016, 2016-2017 and shall apply with respect to the financial Years 2017-2018, 2018-2019 & 2019-2020.

[Notification No. 99/2017/F. No. 300196/5/2016-ITA-I]
VINAY SHEEL GAUTAM, Under Secy.

Explanatory Memorandum : It is certified that no person is being adversely affected by giving retrospective effect to this notification.

Notification No. 94/2017

Seeks to further amend Notification No. 69/2011-Customs, dated 29th July, 2011 so as to provide a deepen the concessional rate of basic customs duty in respect of tariff item 8708 40 00 [gear box and parts thereof, of specified motor vehicles], w.e.f. 1st of January, 2018, when imported under the India-Japan Comprehensive Economic Partnership Agreement (IJCEPA)

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification No. 94/2017Customs

New Delhi, the 22nd December, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 69/2011-Customs, dated the 29thJuly, 2011, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 593 (E), dated the 29th July, 2011, namely :-

In the said notification, in S. No. 746, for the entry in column (4), the entry “6.88”, shall be substituted.

This notification shall come into force with effect from the 1st day of January, 2018.

[F. No. 354/199/2009-TRU]

(Ruchi Bisht)

Under Secretary to Government of India

Note.- The principal notification No. 69/2011-Customs, dated the 29th July, 2011, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 593 (E), dated the 29th July, 2011 and was last amended vide notification No. 11/2017– Customs dated the 31st March, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 320 (E), dated the 31st March, 2017.

Notification No. 95/2017

Seeks to amend notification No. 152/2009-Customs dated 31.12.2009 so as to provide deeper tariff concessions in respect of specified goods imported from Korea RP under the India-Korea Comprehensive Economic Partnership Agreement (CEPA) w.e.f. 01.01.2018

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification No. 95/2017-Customs

New Delhi, the 22nd December, 2017

G.S.R. (E)-In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 152/2009-Customs, dated the 31st December, 2009, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 943 (E), dated the 31st December, 2009, namely:-

In the said notification, in the Table-

i) in serial numbers 11, 12, 26, 29, 31, 32, 33, 34, 36, 37, 38, 39, 40, 42, 43, 45, 46, 47, 48, 49, 50, 52, 53, 55, 57, 58, 59B, 60, 62, 65, 70, 71, 84, 87, 92, 99, 101, 104, 110, 111 and 113, for the entry in column (4), the entry, “16.50”, shall be substituted;

ii) in serial numbers 27, 28, 56, 137, 143, 179 and 181, for the entry in column (4), the entry “2.75” shall be substituted;

iii) in serial number 30, for the entry in column (4), the entry “13.75” shall be substituted;

iv) in serial numbers 35 and 112, for the entry in column (4), the entry “8.25” shall be substituted;

v) in serial numbers 16, 41, 891 and 898, for the entry in column (4), the entry “55.00” shall be substituted;

vi) in serial number 44, for the entry in column (4), the entry “19.25” shall be substituted;

vii) in serial number 54, for the entry in column (4), the entry “38.50” shall be substituted;

viii) in serial number 73, for the entry in column (4), the entry “24.75” shall be substituted;

ix) in serial number 74, for the entry in column (4), the entry “22.00” shall be substituted;

x) in serial numbers 83, 141, 149, 172 and 232, for the entry in column (4), the entry “5.50” shall be substituted;

xi) in serial numbers 154, 159, 184, 187, 189, 191, 193, 195, 197, 199, 202, 204, 206, 208, 210, 214, 217, 218, 222, 224, 227, 229, 231, 236, 240, 248, 265, 267, 269, 277, 283, 287, 296, 302, 306, 331, 333, 337, 350, 426, 431, 441, 444, 445, 451, 464, 469, 470, 473, 493, 504, 578, 585, 587, 648, 653, 661, 665, 788, 826, 843, 857, 862, 894, 895, 962 and 964, for the entry in column (4), the entry “6.88” shall be substituted;

xii) in serial numbers 280, 293 and 314, for the entry in column (4), the entry “11.00” shall be substituted;

xiii) in serial numbers 508 and 511, for the entry in column (4), the entry “4.13” shall be substituted.

2. This notification shall come into force with effect from the 1st day of January, 2018.

[F.No.354/107/1996-TRU (Vol. III)]

(Ruchi Bisht)

Under Secretary to the Government of India

Note.- The principal notification No. 152/2009-Customs, dated the 31st December, 2009 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 943 (E), dated the 31st December, 2009 and was last amended by notification No. 66/2016-Customs, dated the 31st December, 2016, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1206 (E), dated the 31st December, 2016.