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Applicability of GST on the clearance of UCC Cargo - Customs - PUBLIC NOTICE NO. 17/2021

Extract

..... Government Of India Ministry Of Finance, Department Of Revenue Office Of The Chief Commissioner Of Customs (Chennai IV) Custom House, No. 60, Rajaji Salai, Chennai 600 001. F. No. S.Misc. No. 134/2019-UCC (Part-1) Date: 12/02/2021 PUBLIC NOTICE NO. 17/2021 Sub: Applicability of GST on the clearance of UCC Cargo -reg. Kind attention is invited to the provisions of Section 48 and 150 of the Customs Act, 1962 regarding disposal of Uncleared/Unclaimed cargo. 2. In respect of the clearance of Unclear .....

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..... by the Custodians and the Custodians are not honouring the delivery order issued by this office. 5. In this regard, is reiterated that no amount over and above the bid value in whatsoever form is demandable from the HI bidder. The custodian is in the receipt of bid amount from the HI bidder after appropriation or amount towards duty/IGST, at all any further additional tax such as SGST etc is payable, it can be paid from the balance bid amount heid by the Custodian. For the appropriation of bid .....

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