Changes in ICES 1.5 to enable importers to declare state and VAT/CST/Sales Tax registration number to avail benefit of notification on 21/2012-Cus dated 17.03.2012 (as amended) - Customs - 29/2012

OFFICE OF THE COMMISSIONER OF CUSTOMS NCH, PANAMBUR, MANGALORE 10 PUBLIC NOTICE NO. 29/2012 S-49/12/2012 EDI Date: 19.06.2012 Subject - Changes in ICES 1.5 to enable importers to declare state and VAT/CST/Sales Tax registration number to avail benefit of notification on 21/2012-Cus dated 17.03.2012 (as amended). Attention of all stake holders is invited to notification no. 21/2012-Cus dated 17.03.2012 as amended vide Notfn. No. 29/2012-Cus dated 30.05.2012 and 32/2012Cus dated 08.05.2012. First proviso of said notification provides that the importer shall declare state of destination i.e. the state where the goods are intended to be taken immediately after importation whether for sales or for distribution on stock transfer basis and the VAT / Central Sales Tax / Sales Tax registration number of said state. This condition is applicable to Sl. Nos. 2,46,70,87 and 98 of the said notification and it is applicable w.e.f. 01.06.2012. 2. ICES 1.5 is being suitably modified to enable the importer to indicate the state codes in respect of all states of destination as defined in terms of Notification No.21/2012-Cus dt. 17.03.2012 as amended and applicable commercial tax registration number i.e. VAT / Central Sales Tax / Sales Tax Number. These details are to be indicated at Bill of Entry level and not required at item level. An illustrative example is as below: Number State Code Type of Code Registration For Punjab 30 VAT ABCD123456YZ For Delhi 29 VAT XYZ12345ABCD 29 CST ABCD345679XY For Haryana 34 Sales Tax XYZA123456BC State Codes would be same as being used in ICES1.5. 3. It is further clarified that in case any bill of entry has exempted items moving to different states of destination under different types of taxes, then state codes of all the relevant stated along with commercial tax particulars need to be declared. 4. Suitable changes are being made in Service Centre and RES Modules. Relevant message exchange document for RES Users would be available shortly at ICEGATE for download as required. 5. Importers are advised to keep relevant particulars ready for imports under said notification w.e.f. 01.06.2012. Sd/- (M.V.S. CHOUDARY) COMMISSIONER