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 01^st 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 24^th November, 2017-reg

Kind attention is invited to Board Circular No. 46/2017-Customs dated 24^th 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 The said Circular was superseded by Circular No. 03/01/2018-IGST dated 25^th May, 2018 w.e.f. 01^st April, 2018.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 Circular No. 03/01/2018-IGST dated 25.05.2018, is being rescinded with effect from 01.02.2019.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 It is therefore clarified that the Circular No. 46/2017-Customs dated 24^th November, 2017 stands rescinded on the date of supersession by Circular No. 03/01/2018-IGST dated 25^th May, 2018 i.e. w.e.f. 01 st April, 2018.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)