Subject: Clarification regarding payment of SAD refund when the import has taken place prior to 1st July, 2017 (i.e. SAD on import has been paid prior to 1st July) and the sales of the imported goods have effected on or after 1st July, 2017 i.e. during GST regime- reg.

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..... L NEHRU CUSTOM HOUSE, NHAVA SHEVA. F.No. S/12-Misc-35/2017-18 CRC (SAD-I) NS-III Date : 04/12/2017 PUBLIC NOTICE NO. 151/2017 Subject: Clarification regarding payment of SAD refund when the import has taken place prior to 1st July, 2017 (i.e. SAD on import has been paid prior to 1st July) and the sales of the imported goods have effected on or after 1st July, 2017 i.e. during .....

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..... 4 % SAD in GST regime, enabling amendment were made in Notification No. 42/2017-Cus dated 30.06.2017. The said amendment is applicable to the goods which were imported on payment of SAD and were being sold after payment of appropriate GST instead of VAT/CST in GST regime. In view of the Notification No. 42/2017-Cus dated 30.06.2017 importers are entitled for SAD refund on merit subject to fulfill .....

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..... GST/UTGST as the case may be. 5. The procedure as prescribed under Public Notice No. 43/2008 dated 06.06.2008 and Facility Notice No. 53/2010 dated 12.05.2010 should continue to be followed for refund claims, where goods are sold before 01.07.2017. 6. Difficulty, if any may also be brought to the notice of Assistant/Deputy Commissioner in charge of SAD Refund through email / phones (details .....

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