Notification No. 2/2018-Customs (ADD)

[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

Notification No. 2/2018-Customs (ADD)

New Delhi, the 17th January, 2018

G.S.R. (E).- In exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the Customs Tariff Act, 1975 (51 of 1975) read with rules 18, 20 and 23 of the Customs Tariff (Identification, Assessment and Collection of Antidumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government hereby rescinds the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 40/2012-Customs (ADD), dated the 30th August, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub section (i) vide number G.S.R. 657 (E), dated the 30th August, 2012, except as respects things done or omitted to be done before such rescission.

Further, the anti-dumping duty paid on and after 29th August, 2017, under notification No. 40/2012 Customs (ADD) dated the 30th August, 2012, shall be refunded to the person who in fact paid the ADD, without passing on the burden of the same, in accordance with law.

[F. No. 354/17/2000 –TRU (Pt. III)]

(Ruchi Bisht)
Under Secretary to the Government of India

Amendment in the AEO Programme

20/DIC/AEO/Modification/16/59/2017
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Directorate of International Customs

New Delhi, the January 17, 2018

All Pr. Chief/Chief Commissioner of Customs/Prev./Central Tax,
All Pr. Commissioner/Commissioner of Customs/Prev./Central Tax,
All Pr.Directors General/Directors General under CBEC
All Pr. ADG/ADG under CBEC.

Madam/Sir,

Subject: Amendment in the AEO Programme Circular No. 33/2016 dated 22/7/2016- reg.

Please refer to CBEC’s Circular No. 33/2016 dated 22/7/2016 on AEO Programme. Consequent to the mid-term review of Foreign Trade Policy (FTP) wherein certain additional benefits have been assigned to AEO Certified entities, there is an urgent requirement for modification in the existing CBEC’s Circular No.33/2016-Cus. dated 22.07.2016.

2. Additionally, in order to maximize the reach of this programme, it has been decided by the competent authority to decentralise the processing of AEO applications so as to meet the objective of trade facilitation and ease of doing business.

3. Accordingly, the following modifications have been made in some of the paras of the aforesaid circular, which are as below:

i. Para 1.5.1 xi may be added as:

“In accordance with the conditions laid down in Para 4.07A of FTP 2015-2020, where there is no SION/valid Ad-hoc Norms for an export product and where SION has been notified but exporter intends to use additional inputs in the manufacturing process, eligible exporter, who is an AEO, can apply for an Advance Authorisation under this scheme on self declaration and self ratification basis”

ii. Para 2.4 may be read as,

“The application should be sent directly to the respective jurisdictional Custom Chief Commissioner’s office with a copy to the AEO Programme Manager, Directorate of International Customs or in case of any doubt, to the AEO Programme Manager, Directorate of International Customs, 10th Floor, Tower II, Jeevan Bharti Building, Connaught Place, New Delhi – 110001.”

iii. Para 2.5 may be read as,

“The Commissioner, Directorate of International Customs, 10th Floor, Tower II, Jeevan Bharti Building, Connaught Place, New Delhi – 110001 will be the AEO Programme Manager and AEO Programme Team will comprise officers from the Directorate of International Customs or jurisdictional Custom Zones.

iv.Para 3.2.6 may be added as:

“ The details of the AEO applicants for legal compliance as per para 3.2.1 will be hosted on CBEC Website (Home-> Departmental Officers-> Systems / Home -> Public Information -> Indian AEO Programme), The field formation can directly respond to concerned office (viz. Zonal AEO Cell) with the requisite legal compliance information within 14 days of uploading the details.

v.Para 3.4 may be read as,

“An applicant must be financially solvent during the three financial years preceding the date of application. The applicant should not be listed currently as insolvent, or in liquidation or bankruptcy. Further, the applicant should not have defaulted in payment of due Customs duties during the past three years.

The applicants applying for AEO T1 and T2 status, can either submit a solvency certificate by a statutory auditor, or a solvency certificate from an independent reputed chartered accountant made on the basis of audited balance sheet of the company, discussing the parameters of solvency (for last 3 Financial Year).
Further, the applicants applying for T3 and LO (and T2 applicants in review) must submit a Solvency Certificate from the Statutory Auditor of the applicant.”

vi.Annexure E.4 (g) may be read as

“Whether there is solvency certificate issued by the Statutory Auditor or Independent reputed Charter Accountant? Provide the copy of the same”.

vii.Annexure E.2 (b) may be read as

“ E.2 (b1): Have any SCNs been issued against you during last 3 F.Y.? If yes, please indicate the details in ‘Remarks’ column.

E.2 (b2): Whether any SCN has been issued during last three financial years involving fraud, forgery, outright smuggling, clandestine removal of excisable goods or cases where Service Tax has been collected from customers but not deposited to the Government.

If yes, please indicate the details in ‘Remarks’ column.”

viii.Para 5.1 may be read as

“The validity of AEO certificate shall be three years for AEO-T1 and AEO-T2, and five years for AEO-T3 and AEO-LO” ix.Annexure A (4) maybe read as

“A(4) Address:

(If there are more than one site/ location, a separate list should be attached for all sites/ locations)

A 4(a): Whether applicant is a manufactures or trader

A 4(b): If applicant is a manufacturer, what are the main items of manufacturing

A 4 (c): The economic sector of functioning of the applicant (Eg. Auto/ Pharma/ Fertilizer et al)”

x.Para 5.3.6 may be added as:

“All Jurisdictional/ Zonal AEO Cell will nominate an Officer not below the rank of AC/DC as Client Relationship Manager (CRM) for all the AEO entities in their jurisdiction and the same may be uploaded on their website for easy access for this entities. This nomination may also be given wide publicity through Facility Notices.”

4. The Board Circular No. 33/2016- Customs dated 22/7/2016 stands modified to above extent

5. Wide publicity may please be given to this Circular by way of issuance of Trade/Public Notice.

6. Difficulties faced, if any, in the implementation of this Circular may be brought to the notice of this office.

7. Hindi version will follow.

Yours faithfully,

(Manish Kumar)
Joint Commissioner (DIC)

Foreign currency with exchange rate wef 19/01/2018

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

Notification No.06/2018Customs (N.T.)

New Delhi, dated the 18th January, 2018

In exercise of the powers conferred by section 14 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Central Board of Excise and Customs No.1/2018-CUSTOMS (N.T.), dated 4th January, 2018 except as respects things done or omitted to be done before such supersession, the Central Board of Excise and Customs hereby determines that the rate of exchange of conversion of each of the foreign currencies specified in column (2) of each of Schedule I and Schedule II annexed hereto, into Indian currency or vice versa, shall, with effect from 19th January, 2018, be the rate mentioned against it in the corresponding entry in column (3) thereof, for the purpose of the said section, relating to imported and export goods.

SCHEDULE-I

Sl.No. Foreign Currency Rate of exchange of one unit of foreign currency equivalent to Indian rupees
(1) (2) (3)
(a) (b)
(For Imported
Goods)
(For Export
Goods)
1. Australian Dollar 51.80 50.00
2. Bahrain Dinar 175.35 164.10
3. Canadian Dollar 52.25 50.50
4. Chinese Yuan 10. 10 9. 75
5. Danish Kroner 10.65 10.25
6. EURO 79.20 76.50
7. Hong Kong Dollar 8.30 8.05
8. Kuwait Dinar 220.20 205.60
9. New Zealand Dollar 47.30 45.60
0. Norwegian Kroner 8.25 7.95
11. Pound Sterling 89.90 86.95
12. Qatari Riyal 18.10 17.10
13. Saudi Arabian Riyal 17.65 16.50
14. Singapore Dollar 49.10 47.45
15. South African Rand 5.35 5.00
16. Swedish Kroner 8.10 7.80
17. Swiss Franc 67.50 65.05
18. UAE Dirham 18.00 16.85
19. US Dollar 64.80 63.10

SCHEDULE-II

Sl.No. Foreign Currency Rate of exchange of 100 units of foreign currency equivalent to Indian rupees
(1) (2) (3)
(a) (b)
(For Imported
Goods
)
(For Export
Goods
)
1. Japanese Yen 58.45 56.45
2. Kenya Shilling 64. 90 60.65

[F.No. 468/01/2018-Cus.V]

(Dr. Sreeparvathy S.L.)

Under Secretary to the Govt. of India

TELE: 011-2309 5541

Notification No. 03/2018-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. 03/2018-Customs (N.T.)

New Delhi, the 10th January, 2018

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 makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 82/2017-Customs (N.T.), dated the 24th August, 2017, published vide number G.S.R. 1064(E), dated the 24th August, 2017, namely: —

In the said notification, —

(a) in Table –1, —

(i) serial number 2 relating to Chief Commissioner of Customs, Delhi shall be renumbered as serial number 1 and against serial number 1 as so renumbered, in column(3), for item (i), the following shall be substituted, namely: —

“(i) Commissioner of Customs(Airport), Delhi;

(i a) Commissioner of Customs (General), Delhi;”;

(ii) against serial number 3, for item(iv), in column (3), the following shall be substituted, namely: —

“(iv) Commissioner of Customs (Export-I), Mumbai Zone-I;

(iv a) Commissioner of Customs (Export-II), Mumbai Zone-I; and”;

(iii) against serial number 7, after item (iv), in column(3), the following shall be inserted, namely: —

“(iv a) Commissioner of Customs (VI), Chennai;”;

(iv) against serial number 11, for the entries in column (3), the following shall be substituted, namely: —

“(i) Commissioner of Customs, Cochin; and

(ii) Commissioner of Customs (Preventive), Cochin.”;

(b) in Table–2, —

(i) against serial number 1, for item (i) in columns (3) and (4), the following shall respectively be substituted, namely: —

“(i) Commissioner of Customs(Airport), Delhi;

(i a) Commissioner of Customs (General), Delhi;”;

(ii) for serial number 6 and the entries relating thereto, the following shall be substituted, namely: —

Sl.
No.
Area Designation of Officer
(1) (2) (3) (4)
“(6) (i) Port of Mumbai;(ii) Inland Container Depot, Mulund;

(iii)The area under     the jurisdiction of following districts of Maharashtra: Mumbai City, Mumbai Suburban, Palghar, Thane and Raigad;

(iv) Continental        Shelf and Exclusive Economic Zone of     India facing the
baseline in the State of Maharashtra to which the Customs Act, 1962 has been extended vide Ministry of External Affairs’ notification number S.O. 189(E), dated the 7thFebruary,
2002.

Principal Commissioner of Customs (General), Mumbai, Zone-I. Additional Commissioners, or Joint Commissioners, or Deputy Commissioners, or Assistant Commissioners, of Customs working under the control of Principal Commissioner of Customs (General), Mumbai Zone-I.
Commissioner of Customs (Import-I) Mumbai, Zone-I. Additional Commissioners, or Joint Commissioners, or Deputy Commissioners, or Assistant Commissioners, of Customs working under the control of Commissioner of Customs (Import -I), Mumbai Zone-I.
Commissioner of Customs (Import- II), Mumbai, Zone-I. Additional Commissioners, or Joint Commissioners, or Deputy Commissioners, or Assistant Commissioners, of Customs working under the control of Commissioner of Customs (Import-II), Mumbai Zone-I.
Commissioner of Customs (Export-I), Mumbai, Zone-I. Additional Commissioners, or Joint Commissioners, or Deputy Commissioners, or Assistant Commissioners, of Customs working under the control of Commissioner of Customs (Export-I), Mumbai Zone-I.
Commissioner of Customs (Export-II), Mumbai, Zone-I. Additional Commissioners, or Joint Commissioners, or Deputy Commissioners, or Assistant Commissioners, of Customs working under the control of Commissioner of Customs (Export-II), Mumbai Zone-I.”;

(iii) against serial number (7), for item (ii) in column (2), the following shall be substituted, namely: —

“(ii) Continental Shelf and Exclusive Economic Zone of India facing the baseline in the State of Maharashtra to which the Customs Act, 1962 has been extended vide Ministry of External Affairs’ notification number S.O. 189 (E), dated the 7th February, 2002.”;

(iv) against serial number (9), in column (2), the entry shall be renumbered as item (i) and after item (i) as so renumbered, the following shall be inserted, namely: —

“(ii) Continental Shelf and Exclusive Economic Zone of India facing the baseline in the State of Maharashtra to which the Customs Act, 1962 has been extended vide Ministry of External Affairs’ notification number S.O. 189 (E), dated the 7th February, 2002.”;

(v) against serial number (11), in column (2), after item(ii), the following shall be inserted, namely: —

“(iii) Continental Shelf and Exclusive Economic Zone of India facing the baseline in the State of West Bengal and Union territory of Andaman and Nicobar Islands to which the Customs Act, 1962 has been extended vide Ministry of External Affairs’ notification number S.O. 189 (E), dated the 7th February, 2002.”;

(vi) for serial number (12) and the entries relating thereto, the following shall be substituted, namely: —

Sl.
No.
Area Designation of Officer
(1) (2) (3) (4)
“(12) (i) Port of Chennai, Port of Ennore (Kamarajar Port), Minor Port Kattupalli, the Anna International Airport and the area under the jurisdiction of the Chennai Corporation and Ambattur, Gummidipoondi, Poonamallee and Ponneri Taluks of Thiruvallur District, Tambaram Taluk and Inland Container Depots at Sriperumpudur Taluk of Principal Commissioner of Customs (I), Airport, Chennai. Additional Commissioners, or Joint Commissioners, or Deputy Commissioners, or Assistant Commissioners, of Customs working under the control of Principal Commissioner of Customs (I), Airport, Chennai.
Commissioner of Customs (II), Chennai. Additional Commissioners, or Joint Commissioners, or Deputy Commissioners, or Assistant Commissioners, of Customs working under the control of Commissioner of Customs (II), Chennai.
Principal Commissioner of Customs (III), Chennai. Additional Commissioners, or Joint Commissioners, or Deputy
Kancheepuram District;(ii)Continental Shelf and Exclusive Economic Zone of India facing the baseline in the State of Tamil Nadu to which the Customs Act, 1962 has been extended vide Ministry of External Affairs’ notification number S.O. 189 (E), dated the 7th February, 2002;

(iii) Chennai Special Economic Zone.

Commissioners, or Assistant Commissioners, of Customs working under the control of Principal Commissioner of Customs (III), Chennai.
Commissioner of Customs (IV), Chennai. Additional Commissioners, or Joint Commissioners, or Deputy Commissioners, or Assistant Commissioners, of Customs working under the control of Commissioner of Customs (IV), Chennai.
Commissioner     of     Customs(VI), Chennai; Additional Commissioners, or Joint Commissioners, or Deputy Commissioners,  or Assistant Commissioners, of Customs working under the control of Commissioner of Customs (VI), Chennai;
Principal Commissioner of Customs (VII), Air Cargo Complex, Chennai. Additional Commissioners, or Joint Commissioners, or Deputy Commissioners, or Assistant Commissioners, of Customs working under the control of Principal Commissioner of Customs (VII), Air Cargo Complex, Chennai.
Commissioner of Customs (VIII) (General), Chennai Additional Commissioners, or Joint Commissioners, or Deputy Commissioners, or Assistant Commissioners, of Customs working under the control of Principal Commissioner of Customs (VIII) (General), Chennai.”;

(vii) against serial number (14), in column (2), for the entry, the following shall be substituted, namely: —

“(i) The whole of the areas in the districts of Uttar Kannada, Dakshina Kannada, Kodugu, Hassan, Chickmagalur, Shimoga, Belgaum, Bijapur, Udupi, Gadag, Dharwad, Koppal, Bellary, Raichur, Bagalkot, Gulbarga, Bidar and Yadgir in the State of Karnataka including areas under Mangalore Port;

(ii) Continental Shelf and Exclusive Economic Zone of India facing the baseline in the State of Karnataka to which the Customs Act, 1962 has been extended vide Ministry of External Affairs’ notification number S.O. 189 (E), dated the 7thFebruary, 2002.”;

(viii) for serial number (17) and the entries relating thereto, the following shall be substituted, namely: —

Sl.
No.
Area Designation of Officer
(1) (2) (3) (4)
“(17) (a) The whole of the State of Tamil Nadu excluding the areas falling under the jurisdiction of –(i)Principal Commissioner of Customs (I), Airport, Chennai;

(ii) Commissioner of Customs (II) Chennai; (iii)Principal

Commissioner of Customs (III), Chennai;

(iv)Commissioner of Customs (IV), Chennai;

(iv a)Commissioner of Customs (VI), Chennai;

(v)Principal Commissioner of Customs (VII)Air Cargo Complex, Chennai;

(vi)Commissioner of
Customs, (VIII) (General), Chennai;

(b) The Union territory of Puducherry excluding Mahe Commune and Yanam Territory;

(c)  Continental Shelf and
Exclusive Economic Zone of India facing the baseline in the State of Tamil Nadu to which the Customs Act, 1962 has been extended vide Ministry of External
Affairs’ notification number S.O. 189 (E), dated the 7th February, 2002.

Commissioner of Customs (Preventive),Tiruchirappalli. Additional Commissioners, or Joint Commissioners, or Deputy Commissioners, or Assistant Commissioners, of Customs working under the control of Commissioner of Customs (Preventive), Tiruchirappalli.”;

(ix) against serial number (18), in column (2), for the entry, the following shall be substituted, namely:—

“(i) Port of Tuticorin and the area under the jurisdiction of the district of Tuticorin;

(ii) Continental Shelf and Exclusive Economic Zone of India facing the baseline in the State of Tamil Nadu to which the Customs Act, 1962 has been extended vide Ministry of External Affairs’ notification number S.O. 189 (E), dated the 7th February, 2002.”;

(x) for serial numbers (19) and (20) and the entries relating thereto, the following shall respectively be substituted, namely: —

Sl.
No.
Area Designation of Officer
(1) (2) (3) (4)
“(19) (a) Port of Cochin, Cochin Airport, Cochin Special
Economic Zone and Customs formations under the area under the jurisdiction of
Greater Cochin Development Authority.(a) Continental Shelf  and
Exclusive Economic Zone of India facing the baseline in the State of Kerala to which the Customs Act, 1962 has been extended vide Ministry of External Affairs’ notification
number S.O. 189 (E), dated the 7th February, 2002.
Commissioner of Customs, Cochin Additional Commissioners, or Joint Commissioners, or Deputy Commissioners, or
Assistant Commissioners, of Customs working under the control of the Commissioner of Customs, Cochin.
(20) The whole of the —(i) State of Kerala;

(ii) Union territory of Lakshadweep;

(iii) Mahe Commune of the Union territory of Puducherry

(iv) Continental Shelf and Exclusive Economic Zone of India facing the baseline in the State of Kerala to which the Customs Act, 1962 has been extended vide Ministry of External Affairs’ notification number S.O. 189 (E), dated the 7th February, 2002.

Commissioner of Customs (Preventive), Cochin Additional       Commissioners, or Joint Commissioners, or Deputy Commissioners, or
Assistant Commissioners, of Customs working under the control of the Commissioner of Customs (Preventive),
Cochin.”;

(xi) against serial number (21), in column(2), after item (c), the following shall be inserted, namely: —

“(d) Continental Shelf and Exclusive Economic Zone of India facing the baseline in the State of Gujarat to which the Customs Act, 1962 has been extended vide Ministry of External Affairs’ notification number S.O. 189 (E), dated the 7thFebruary, 2002.”;

(xii) against serial number (22), in column (2), for items (i) and (ii), the following shall be substituted, namely: —

“(i) The whole of the area in the districts of Surendranagar (except Dasada Taluka), Rajkot, Porbandar, Devbhumi Dwarka, Jamnagar, Morbi, Amreli, Bhavnagar, Gir Somnath and Junagadh in the State of Gujarat;

(ii) Diu of the Union territory of Daman and Diu.

(iii) Continental Shelf and Exclusive Economic Zone of India facing the baseline in the State of Gujarat to which the Customs Act, 1962 has been extended vide Ministry of External Affairs’ notification number S.O. 189 (E), dated the 7th February, 2002.”;

(xiii) against serial number (23), in column (2), the entry shall be renumbered as item (i) and after item (i) as so renumbered, the following shall be inserted, namely: —

“ (ii) Continental Shelf and Exclusive Economic Zone of India facing the baseline in the state of Gujarat to which the Customs Act, 1962 has been extended vide Ministry of External Affairs’ notification number S.O. 189 (E), dated the 7thFebruary, 2002.”;

(xiv) against serial number (27), in column (2), the entry shall be renumbered as item (i) and after item (i) as so renumbered, the following shall be inserted, namely: —

“ (ii Continental Shelf and Exclusive Economic Zone of India facing the baseline in the State of Odisha to which the Customs Act, 1962 has been extended vide Ministry of External Affairs’ notification number S.O. 189 (E), dated the 7thFebruary, 2002.”;

(xv) against serial number (29) in column (2), for the entry, the following shall be substituted, namely: —

“(i) Port of Vishakhapatnam, Gangavaram Port, Visakhapatnam International Airport, Container Freight Station at Bayyavaram Village, Kasimkota Mandal, Vishakhapatnam District, Vishakhapatnam, Special Economic Zone and areas under the Greater Vishakhapatnam Municipal Corporation of Vishakhapatnam in the state of Andhra Pradesh;

(ii) Continental Shelf and Exclusive Economic Zone of India facing the baseline in the State of Andhra Pradesh to which the Customs Act, 1962 has been extended vide Ministry of External Affairs’ notification number S.O. 189 (E), dated the 7thFebruary, 2002.”;

(xvi) against serial number (30), in column (2), the entry shall be renumbered as item (i) and after item (i) as so renumbered, the following shall be inserted, namely: —

“(ii) Yanam district of Union territory of Puducherry;

(iii) Continental Shelf and Exclusive Economic Zone of India facing the baseline in the State of Andhra Pradesh to which the Customs Act, 1962 has been extended vide Ministry of External Affairs’ notification number S.O. 189 (E), dated the 7thFebruary, 2002.”;

(xvii) against serial number (31), in column (2), the entry shall be renumbered as item (i) and after item (i) as so renumbered, the following shall be inserted, namely: —

“(ii) Continental Shelf and Exclusive Economic Zone of India facing the baseline in the State of Maharashtra to which the Customs Act, 1962 has been extended vide Ministry of External Affairs’ notification number S.O. 189 (E), dated the 7thFebruary, 2002.”;

(xviii) against serial number (32), in column (2), the entry shall be renumbered as item (i) and after item (i) as so renumbered, the following shall be inserted, namely: —

“(ii) Continental Shelf and Exclusive Economic Zone of India facing the baseline in the State of Goa to which the Customs Act, 1962 has been extended vide Ministry of External Affairs’ notification number S.O. 189 (E), dated the 7th February, 2002.”.

[F. No. 450/100/2017 – Cus–IV]

(Zubair Riaz)

Director (Customs)

Note: The principal notification No. 82/2017-Customs (N.T.), dated the 24th August, 2017 was published in the Gazette of India, Extraordinary vide number G.S.R.1064 (E), dated the 24th August, 2017 and was last amended notification No. 119/2017-Customs (N.T.), dated the 26th December, 2017, published in the Gazette of India, Extraordinary vide number G.S.R. 1589(E), dated the 28th December, 2017.

Notification No. 04/2018- Customs (N.T.)

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
Notification No. 04/2018- Customs (N.T.)
New Delhi, the 10th January, 2018

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 makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 92/2017-Customs (N.T.), dated the 28th September, 2017, published vide number G.S.R. 1210(E), dated the 28th September, 2017, namely : —

In the said notification, in the Table, in column (3),—

(a) against serial number 1, for item (i), the following shall be substituted, namely: —

“(i) Commissioner of Customs(Airport), Delhi;

(i a) Commissioner of Customs (General), Delhi;”;

(b) against serial number 2, for item (iv), the following shall be substituted, namely: —

“(iv) Commissioner of Customs (Export-I), Mumbai Zone I;

(iv a) Commissioner of Customs (Export-II), Mumbai Zone I.”;

(c) against serial number 5, after item (iv), the following shall be inserted, namely: —

“(iv a) Commissioner of Customs (VI), Chennai;”;

(d) against serial number 16, for the entries, the following shall be substituted, namely:—

“(i) Commissioner of Customs, Cochin; and

(ii) Commissioner of Customs (Preventive), Cochin.”.

[F. No. 450/100/2017– Cus–IV]

(Zubair Riaz)
Director (Customs)
Note: The principal notification No. 92/2017-Customs (N.T.), dated the 28th September, 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. 119/2017-Customs (N.T.), dated the 26th December, 2017, published in the Gazette of India, Extraordinary vide number G.S.R. 1589(E), dated the 28th December, 2017.

Weekly newsletters: CBEC (DO.No. 43/CH(EC)/2017)

Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
North Block, New Delhi – 110 001
Tel. : +91-11-23092849, Fax : +91-11-23092890
E-mail : chmn-cbec@nic.in

Vanaja N. Sarna

Chairman

Dated 5th January, 2018

DO.No. 43/CH(EC)/2017

Dear Colleagues,

The ACC has approved empanelment of 11 officers of the 1988 batch to hold the post of Joint Secretary or equivalent at the Center. My heartiest congratulations to all these officers.

There is a 2 day refresher course on GST for the Group A officers at NACIN Faridabad from the 22nd – 23rd January 2018. I would like the nominated officers to take full advantage of this training and use this refresher course to remain updated on GST issues. Letter dated 29th December 2017 in this regard has been issued by NACIN, Faridabad.

As part of the GST outreach and awareness programme, NACIN has come up with a compendium of Flyers on important topics of GST which is going to be released by the Finance Secretary on 6th January 2018. This compilation has been updated upto 1st January 2018. I am sure this shall be of immense help to both the officers and staff of the department as well as the assessees. I would urge all of you to bring this to the notice of all the stakeholders and inform all that this material is available on the CBEC website.

It has been decided that one representative of the rank of Commissioner or above from every zone shall attend every GST Council Meeting. In this regard Commissioner (GST) has already issued a letter dated 2nd January 2018. Kindly share the desired information within the due date as mentioned in the letter. It is informed that the next Officers’ Meeting is on the 11th January 2018 and the GST Council’s Meeting is scheduled for the 18th January 2018.

I am happy to learn of the several innovative initiatives taken by various zones in our commitment to Swachh Bharat Abhiyan and trade facilitation. Mumbai-I Zone has been particularly active in this regard, and in one such initiative received appreciation from the Special Protection Group for timely and prompt action for clearance of ambulances. These efforts go a long way in improving the image of the department.

With warm wishes,

Yours sincerely,

(Vanaja N. Sarna)

To,

All officers and staff of Central Board of Excise and Customs

Circular No. 27/01/2018-GST on accommodation services, betting and gambling in casinos, admission to cinema, printing, legal services

Circular No. 27/01/2018-GST

F. No. 354/107/2017-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax research Unit

****

North Block, New Delhi
04th January 2018

To,

The Principal Chief Commissioners/ Chief Commissioners/ Principal

Commissioners/ Commissioner of Central Tax (All) /

The Principal Director Generals/ Director Generals (All)

Madam/Sir,

Subject: Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc. – Reg.

Representations were received from trade and industry for clarification on certain issues regarding levy of GST on supply of services.

2. In this context, it is stated that the following clarifications, inter-alia, were published as FAQ at http://www.cbec.gov.in/resources//htdocs-cbec/gst/om-clarification.pdf.

S.No. Questions/ Clarifications sought Clarifications
1. 1. Will GST be charged on actual tariff or declared tariff for accommodation services?2. What will be GST rate if cost goes up (more than declared tariff) owing to additional bed.

3. Where will the declared tariff be published?

4. Same room may have different tariff at different times depending on season or flow of tourists as per dynamic pricing. Which rate to be used then?

5. If tariff changes between booking and actual usage, which rate will be used?

6. GST at what rate would be levied if an upgrade is provided to the customer at a lower rate?

1. Declared or published tariff is relevant only for determination of the tax rate slab. GST will be payable on the actual amount charged (transaction value).2. GST rate would be determined according to declared tariff for the room, and GST at the rate so determined would be levied on the entire amount charged from the customer. For example, if the declared tariff is Rs. 7000 per unit per day but the amount charged from the customer on account of extra bed is Rs. 8000, GST shall be charged at 18% on Rs. 8000.

3. Tariff declared anywhere, say on the websites through which business is being procured or printed on tariff card or displayed at the reception will be the declared tariff. In case different tariff is declared at different places, highest of such declared tariffs shall be the declared tariff for the purpose of levy of GST.

4. In case different tariff is declared for different seasons or periods of the year, the tariff declared for the season in which the service of accommodation is provided shall apply.

5. Declared tariff at the time of supply would apply.

6. If declared tariff of the accommodation provided by way of upgrade is Rs 10000, but amount charged is Rs 7000, then GST would be levied @ 28% on Rs 7000/-.

2. Vide notification No. 11/2017-Central Tax (Rate) dated the 28th June 2017 entry 34, GST on the service of admission into casino under Heading 9996 (Recreational, cultural and sporting services) has been levied @ 28%. Since the Value of supply rule has not specified the method of determining taxable amount in casino, Casino Operators have been informed to collect 28% GST on gross amount collected as admission charge or entry fee. The method of levy adopted needs to be clarified. Relevant part of entry 34 of the said CGST notification reads as under: “Heading 9996 (Recreational, cultural and sporting services) – … (iii) Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, gocarting, casinos, race-course, ballet, any sporting event such as Indian Premier League and the like. – 14% (iv)… (v) Gambling. – 14 %” As is evident from the notification, “entry to casinos” and “gambling” are two different services, and GST is leviable at 28% on both these services (14% CGST and 14% SGST) on the value determined as per section 15 of the CGST Act. Thus, GST @ 28% would apply on entry to casinos as well as on betting/ gambling services being provided by casinos on the transaction value of betting, i.e. the total bet value, in addition to GST levy on any other services being provided by the casinos (such as services by way of supply of food/ drinks etc. at the casinos). Betting, in pre-GST regime, was subjected to betting tax on full bet value.
3 The provision in rate schedule notification No. 11/2017-Central Tax (Rate) dated the 28th June 2017 does not clearly state the tax base to levy GST on horse racing. This may be clarified. GST would be leviable on the entire bet value i.e. total of face value of any or all bets paid into the totalisator or placed with licensed book makers, as the case may be. Illustration: If entire bet value is Rs. 100, GST leviable will be Rs. 28/-.
4 1. Whether for the purpose of entries at Sl. Nos. 34(ii) [admission to cinema] and 7(ii)(vi)(viii) [Accommodation in hotels, inns, etc.], of notification 11/2017-CT (Rate) dated 28th June 2017, price/ declared tariff includes the tax component or not?2. Whether rent on rooms provided to in-patients is exempted? If liable to tax, please mention the entry of CGST Notification 11/2017- CT(Rate)

3. What will be the rate of tax for bakery items supplied where eating place is attached – manufacturer for the purpose of composition levy?

1. Price/ declared tariff does not include taxes.2. Room rent in hospitals is exempt.

3. Any service by way of serving of food or drinks including by a bakery qualifies under section 10 (1) (b) of CGST Act and hence GST rate of composition levy for the same would be 5%.

5 Whether homestays providing accommodation through an Electronic Commerce Operator, below threshold limit are exempt from taking registration? Notification No. 17/2017-Central Tax (Rate), has been issued making ECOs liable for payment of GST in case of accommodation services provided in hotels, inns guest houses or other commercial places meant for residential or lodging purposes provided by a person having turnover below Rs. 20 lakhs (Rs. 10 lakhs in special category states) per annum and thus not required to take registration under section 22(1) of CGST Act. Such persons, even though they provide services through ECO, are not required to take registration in view of section 24(ix) of CGST Act, 2017
6 To clarify whether supply in the situations listed below shall be treated as a supply of goods or supply of service: –1. The books are printed/ published/ sold on procuring copyright from the author or his legal heir. [e.g. White Tiger Procures copyright from Ruskin Bond]

2. The books are printed/ published/ sold against a specific brand name. [e.g. Manorama Year Book]

3. The books are printed/ published/ sold on paying copyright fees to a foreign publisher for publishing Indian edition (same language) of foreign books. [e.g. Penguin (India) Ltd. pays fees to Routledge (London)] The books are printed/ published/ sold on paying copyright fees to a foreign publisher for publishing Indian language edition (translated). [e.g. Ananda Publishers Ltd. pays fees to Penguin (NY)]

The supply of books shall be treated as supply of goods as long as the supplier owns the books and has the legal rights to sell those books on his own account.
7 Whether legal services other than representational services provided by an individual advocate or a senior advocate to a business entity are liable for GST under reverse charge mechanism? Yes. In case of legal services including representational services provided by an advocate including a senior advocate to a business entity, GST is required to be paid by the recipient of the service under reverse charge mechanism, i.e. the business entity.

3. The above clarifications are reiterated for the purpose of levy of GST on supply of services.

4. Difficulty if any, in the implementation of the circular should be brought to the notice of the Board. Hindi version would follow.

Yours Faithfully,

Rachna

Technical Officer (TRU)

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

General Circular No. 16/2017 Condonation of Delay Scheme

General Circular No. 16/2017

File No. 02/04//2017-CL-V
Ministry of Corporate Affairs

5111 Floor, ‘A’ Wing, Shastri Bhawan
Dr. Rajendra Prasad Road,
New Delhi-110001.
Dated 29.12.2017

To
All Regional Directors,
All Registrar of Companies, All Stakeholders.

Sir,

Subject: Condonation of Delay Scheme, 2018

Whereas, companies registered under the Companies Act, 2013 (or its predecessor Act) are inter-alia required to file their Annual Financial statements and Annual Returns with the Registrar of Companies and non-filing of such reports is an offence under the said Act.

Whereas, section 164(2) of the Act read with section 167 of the Companies Act, 2013 [the Act], which provisions were commenced with effect from 01.04.2014, provide for disqualification of a director on account of default by a company in filing an annual return or a financial statement for a continuous period of three years.

Whereas, Rule 14 of the Companies (Appointment and Qualification of Directors) Rules, 2014 further prescribes that every director shall inform to the company concerned about his disqualification, if any, under section 164(2), in form DIR-8.

Whereas, consequent upon notification of provisions of section 164(2), Ministry of Corporate Affairs (MCA) had launched a Company Law Settlement Scheme 2014 providing an opportunity to the defaulting companies to clear their defaults within the time period specified therein and following the due process as notified.

Whereas, MCA in September 2017, identified 3,09,614 directors associated with the companies that had failed to file financial statements or annual returns in the MCA21 online registry for a continuous period of three financial years 2013-14 to 2015-16 in terms of provisions of section 164(2) r/ w 167(1)(a) of the Act and they were barred from accessing the online registry and a list of such directors was published on the website of MCA.

Whereas, as a result of above action, there have been a spate of representations from industry, defaulting companies and their directors seeking an opportunity for the defaulting companies to become compliant and normalize operations.

Whereas, certain affected persons have also filed writ petitions before various High Courts seeking relief from the disqualification.

Whereas, with a view to giving an opportunity for the non-compliant, defaulting companies to rectify the default, in exercise of its powers conferred under sections 403, 459 and 460 of the Companies Act, 2013, the Central Government has decided to introduce a Scheme namely “Condonation of Delay Scheme 2018″ [CODS-2018] as follows.

1. The scheme shall come into force with effect from 01.01.2018 and shall remain in force up to 31.03.2018

2. Definitions – In this scheme, unless the context otherwise requires, ‑

i. “Act” means the Companies Act, 2013 and Companies Act, 1956 (where ever applicable);

ii. ‘overdue documents’ means the financial statements or the annual returns or other associated documents, as applicable, in the case of a defaulting company and refer to documents mentioned in paragraph 5 of the scheme.

iii. “Company” means a company as defined in clause of 20 of section 2 of the Companies Act, 2013;

iv. “Defaulting company” means a company which has not filed its financial statements or annual returns as required under the Companies Act, 1956 or Companies Act, 2013, as the case may be, and the Rules made thereunder for a continuous period of three years.

v. “Designated authority’ means the Registrar of Companies having jurisdiction over the registered office of the company.

3. Applicability: – This scheme is applicable to all defaulting companies (other than the companies which have been stuck off/ whose names have been removed from the register of companies under section 248(5) of the Act). A defaulting company is permitted to file its overdue documents which were due for filing till 30.06.2017 in accordance with the provisions of this Scheme.

4. Procedure to be followed for the purposes of the scheme:- (1) In the case of defaulting companies whose names have not been removed from register of companies,-

i) The DINs of the concerned disqualified directors de-activated at present, shall be temporarily activated during the validity of the scheme to enable them to file the overdue documents.

ii) The defaulting company shall file the overdue documents in the respective prescribed eForms paying the statutory- filing fee and additional fee payable as per section 403 of the Act read with Companies (Registration Offices and fee) Rules, 2014 for filing these overdue documents.

iii) The defaulting company after filing documents under this scheme, shall seek condonation of delay by filing form e-CODS attached to this scheme online on the MCA21 portal.. The fee for filing application e-form CODS is Rs.30,000/- (Rs. Thirty Thousand only).

iv) The DINs of the Directors associated with the defaulting companies that have not filed their overdue documents and the eform CODS, and these are not taken on record in the MCA21 registry and are still found to be disqualified on the conclusion of the scheme in terms of section 164(2)(a) r/ w 167(1)(a) of the Act shall be liable to be deactivated on expiry of the scheme period.

v) In the event of defaulting companies whose names have been removed from the register of companies under section 248 of the Act and which have filed applications for revival under section 252 of the Act up to the date of this scheme, the Director’s DIN shall be re-activated only NCLT order of revival subject to the company having filing of all overdue documents.

5. Scheme not to apply for certain documents – This scheme shall not apply to the filing of documents other than the following overdue documents:

i) Form Number 20B/MGT-7- Form for filing Annual return by a company having share capital.

ii) Form 21A/MGT-7- Particulars of Annual return for the company not having share capital.

iii) Form 23AC, 23ACA, 23AC-XBRL, 23ACA-XBRL, AOC-4, AOC-4(CFS), AOC (XBRL) and AOC-4(non-XBRL) – Forms for filing Balance Sheet/ Financial Statement and profit and loss account.

iv) Form 66 – Form for submission of Compliance Certificate with the Registrar.

v) Form 23B/ ADT-1- Form for intimation for Appointment of Auditors.

6. The Registrar concerned shall withdraw the prosecution(s) pending if any before the concerned Court(s) for all documents filed under the scheme. However, this scheme is without prejudice to action under section 167(2) of the Act or civil and criminal liabilities, if any, of such disqualified directors during the period they remained disqualified.

7. At the conclusion of the Scheme, the Registrar shall take all necessary actions under the Companies Act, 1956/ 2013 against the companies who have not availed themselves of this Scheme and continue to be in default in filing the overdue documents.

8. The e-Form CODS 2018 would be available from 20.02.2018 or an alternate date, which will be intimated by the ministry on www.mca.gov.in. The stakeholder should complete the necessary procedural requirements and file overdue documents without waiting for the availability of the e-CODS form.

Yours faithfully,

(KMS Narayanan)
Assistant Director (Policy)
23387263

Notification No. 120/2017-Customs (N.T.)

Tariff Notification No. 120/2017-Customs (N.T.) in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver

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

Notification No. 120/2017-Customs (N.T.)

Dated: December 29, 2017

S.O. 4105(E).—In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise & Customs, being satisfied that it is necessary and expedient so to do, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 36/2001-Customs (N.T.), dated the 3rd August, 2001, published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S. O. 748 (E), dated the 3rd August, 2001, namely:-

In the said notification, for TABLE-1, TABLE-2, and TABLE-3 the following Tables shall be substituted namely:-

“TABLE-1

Sl. No.

Chapter/ heading/ sub-heading/tariff item

Description of goods

Tariff value (USD Per Metric Tonne)

(1)

(2)

(3)

(4)

1

1511 10 00

Crude Palm Oil

660

2

1511 90 10

RBD Palm Oil

694

3

1511 90 90

Others – Palm Oil

677

4

1511 10 00

Crude Palmolein

709

5

1511 90 20

RBD Palmolein

712

6

1511 90 90

Others – Palmolein

711

7

1507 10 00

Crude Soya bean Oil

813

8

7404 00 22

Brass Scrap (all grades)

3642

9

1207 91 00

Poppy seeds

2576

TABLE-2

Sl. No.

Chapter/ heading/ sub-heading/tariff item

Description of goods

Tariff value (USD)

(1)

(2)

(3)

(4)

1

71 or 98

Gold, in any form, in respect of which the benefit of entries at serial number 356 and 358 of the Notification No. 50/2017-Customs dated 30.06.2017is availed

415 per 10 grams

2

71 or 98

Silver, in any form, in respect of which the benefit of entries at serial number 357 and 359 of the Notification No. 50/2017-Customs dated 30.06.2017is availed

539 per kilogram

TABLE-3

Sl. No.

Chapter/ heading/ sub-heading/tariff item

Description of goods

Tariff value (USD Per Metric Tonne)

(1)

(2)

(3)

(4)

1

080280

Areca nuts

3948″

[F. No. 467/01/2017-Cus-V]

(Dr Sreeparvathy S L)
Under Secretary to the Govt. of India

Note: – The principal notification was published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide Notification No. 36/2001-Customs (N.T.), dated the 3rd August, 2001, vide number S.O. 748 (E), dated the 3rd August, 2001 and was last amended vide Notification No. 116/2017-Customs (N.T.), dated the 15th December, 2017, e-published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S. O. 3895(E), dated 15th December, 2017.