TMI BlogCustoms - Introduction of the Goods and Services Tax (GST) w.e.f 01.07.2017 - Related changes in customs law and procedure w.e.f 01.107.2017X X X X Extracts X X X X X X X X Extracts X X X X ..... Services Tax (GST) w.e.f 01.07.2017. 2. The Central Board of Excise and Customs, New Delhi has issued a "Guidance Note for Importers and Exporters" containing a summary of the Customs related changes in the GST regime. A copy of the said Guidance note is enclosed herewith. 3. Further, in continuation to this office earlier Public Notices bearing No's. 5/2017 dt. 7.6.2017, No.6/2017 dt. 19.06.2017 and No.7/2017 dt.22.06.2017,. attention is also drawn to the following Notifications- Customs Notification (Tariff)- Sl. No. Notification No. & Date of Issue Subject 1 25/2017-Cus,dt. 28-06-2017 Seeks to appoint the 1st day of July, 2017 as the date on which all the provisions of the Taxation Laws (Amendment) Act, 2017 shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3 03/2017-lntegrated Tax, dt. 28-06-2017 Seeks to bring into force certain sections of the IGST Act 2017 w.e.f 01.07.2017 4 04/2017-lntegrated Tax, dt. 28-06-2017 Seeks to notify IGST Rules, 2017 5 05/2017-lntegrated Tax, dt. 28-06-2017 Seeks to notify the number of HSN digits required on tax invoice 6 06/2017-lntegrated Tax, dt. 28-06-2017 Seeks to prescribe rate of interest under CGST Act, 2017 Integrated Tax Rate : Notifications- Sl. No. Notification No. & Date of Issue Subject 1 01/2017-lntegrated Tax (Rate), dt. 28-06-2017 Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the 'Council, hereby notifies the rate of the integrated tax. 2 02 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the IGST Act 12 12/2017-lntegrated Tax (Rate), dt. 28-06-2017 To notify the supplies not eligible for refund of unutilized ITC under IGST Act 13 13/2017-lntegrated Tax (Rate), dt. 28-06-2017 To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received b them under IGST Act 14 14/2017-lntegrated Tax (Rate), dt. 28-06-2017 To notify the categories of services the tax on inter- State supplies of which shall be paid by the electronic commerce operator Compensation Cess Notification- Sl. No. Notification No. & Date of Issue Subject 1 01/2017-C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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