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SEZ - Highlights / Catch Notes

Home Highlights October 2017 Year 2017 This

SEZ units - sourcing of precious metals from Nominated agencies ...

SEZ

October 5, 2017

SEZ units - sourcing of precious metals from Nominated agencies - Strict Adherence of Rule 27(6) of SEZ Rule, 2006

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  1. Import policy - Changed from Free to Restricted - WASTE AND SCRAP OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL; OTHER WASTE AND SCRAP CONTAINING PRECIOUS METAL...

  2. Removal of gold Sludge without payment of duty - waste and scrap of containing precious metal or precious metal compounds - demand of duty confirmed - penalty waived - AT

  3. Foreign Exchange Management Act, 1999-Import of gold in any form including jewellery made of gold/precious metals or/and studded with diamonds/semi-precious/precious...

  4. GST Rates - HSN Code - Bangles of base metal, whether or not plated with precious metals, falls under tariff item 7117 19 10 and attract 3% GST.

  5. Fresh exemption from GST on supply of gold by nominated agencies to registered persons.

  6. GST Rates - HSN Code - Glass bangles (except those made from precious metals) falling under heading 7018 are exempt from GST.

  7. 'Manufacture' - process for refining and minting of products of precious metals namely gold, silver and platinum as per the specifications of customers - process amounts...

  8. Clarification regarding levy of Excise duty on branded precious metal jewellery - Cir. No. F.No.354/38/2011 -TRU Dated: March 2, 2012

  9. Classification of goods - HSN Code - rate of GST - Old Watches - Wrist watches, pocket-watches and other watches, including stopwatches, with case of precious metal or...

  10. Notification No 27/2018 - IGST(Rate) amended, so as to exempt IGST on supplies of silver and platinum by nominated agencies to registered persons.

 

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