| Date: |
01-02-2019
|
| Notification No: |
Circular No. 04/2019-Customs
|
| Issuing Authority: |
Indian Customs
|
| Type: |
Circular
|
| File No: |
F. No: 473/10/2017-LC |
| Subject: |
Rescinding Board Circular No. 46/2017-Customs dated 24th November, 2017-Reg.
|
|
Govt. of India
Ministry of Finance
Dept. of Revenue
Central Board of Indirect Taxes & Customs
Circular No. 04/2019-Customs
North Block, New Delhi
Dated 01st February, 2019
To,
All Principal Chief Commissioners/Chief Commissioners of Customs,
All Principal Commissioners/Commissioners of Customs
Madam/Sir,
Subject: Rescinding Board Circular No. 46/2017-Customs dated 24th November, 2017-reg
Kind attention is invited to Board
Circular No. 46/2017-Customs dated 24th November, 2017, clarifying the applicability
of IGST/GST on goods transferred/sold while being deposited in a warehouse. The said Circular was superseded by Circular No. 03/01/2018-IGST dated 25th May,
2018 w.e.f. 01st April, 2018.
2. Circular No. 03/01/2018-IGST dated 25.05.2018, is being rescinded with effect from 01.02.2019.
3. It is therefore clarified that the Circular No. 46/2017-Customs
dated 24th November, 2017 stands rescinded on the date of supersession by
Circular No. 03/01/2018-IGST dated 25th May, 2018 i.e. w.e.f. 01 st April, 2018.
4. Clarification required, if any, may be sought from the Board.
5. Hindi version follows.
F. No: 473/10/2017-LC
(Dr. Swati Bh wala)
OSD (Land customs)
|
|
|