Circular No.ES/190/2017-18 October 18, 2017
To: Members of the Council
Sub: Compliance of GST Law & Procedure by Custodians at Air Cargo Complex (ACC)
Air Cargo Complex (Sahar) has issued Facility Notice No. 24/ 2017 dated 12.10.2017 regarding the compliance of GST Law & Procedure by Custodians at ACC, Mumbai.
In compliance to Rule 33 of Central Goods and Service Tax Rules, 2017 that deals with the “Value of supply of services in case of pure agent”, the Mumbai International Airport Limited (MIAL) has made preliminary modification in their management system.
In order to get the Terminal Handling Receipts in the name of consignee, the following requirements needs to be fulfilled.
- Importer/ Exporter/ Consignee/ Authorised Custom Broker should register themselves with custodian system and open Personal Deposit (PD) account for transacting business and has to give an Undertaking/ Declaration..
- The appointed Customs House Agent (CHA) acting as Pure Agent of the Importer/ Exporter who is already registered and having a PD Account with the Custodian should generate Terminal Handling Charges (THC) on behalf of the Importer/ Exporter on-line in the custodian system after proper selection/ inputs of GST details.
- The CHA acting as Pure Agent is solely responsible for the GST details captured in the receipts and it is mandatory to generate the THC on- line, hence unregistered CHA may get themselves registered for seamless transactions.
To facilitate the trade, the following process is made available by MIAL
- MIAL will provide a data field column option in the custodian management system for updating the required GST details.
- It is mandatory to generate the THC on- line through custodian management system by the Importer/ Exporter/ Customs broker.
- Importer/ Exporter/ Consignee and CHAs/ CBs are advised to follow the Standard Operating Procedure (SOP) as circulated by the Custodian.