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CBEC notifications related to GST under Central Tax

Circular No.ES/193 /2017-18                                                 October 20, 2017  

To: Members of the Council

Sub: CBEC notifications related to GST under Central Tax

Dear Member,

This is hereby to inform you that the Government has issued various notifications related to GST under Central Tax. The details of which are given herebelow:

  • CENTRAL TAX
  1. Tenth Amendment to the CGST rules, 2017

Notification No. 47/2017 – Central Tax dated 18.10.2017

Amendments have been made in sub-rule (1) of rule 89 for third proviso, in clause (a) under sub- rule (1) of rule 96A, in Form GST RFD- 01 of the Central Goods and Services Tax Rules, 2017. These rules may be called the Central Goods and Services Tax (Tenth Amendment) Rules, 2017, and shall come into force on the date of their publication in the Official Gazette.

            In the Central Goods and Services Tax Rules, 2017, –

  1. in rule 89, in sub-rule (1), for third proviso, the following proviso shall be substituted, namely:-

“Provided also that in respect of supplies regarded as deemed exports, the application may be filed by, -

  1. the recipient of deemed export supplies; or
  1. the supplier of deemed export supplies in cases where the recipient does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund”;
  1. in rule 96A, in sub-rule (1), in clause (a),after the words “after the expiry of three months”, the words “, or such further period as may be allowed by the Commissioner,” shall be inserted;
  1. in FORM GST RFD-01,

Statement- 2 [rule 89(2)(c)] - Refund Type: Exports of services with payment of tax and Statement-4 [rule 89(2)(d) and 89(2)(e)]- Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) has been substituted.

2) Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017 

Notification No. 48/2017-Central Tax dated 18.10.2017

Based on the recommendations of the GST Council, the Government hereby notifies the supplies of goods listed in column (2) of the Table below as deemed exports, namely:-

TABLE

S.No

Description of supply

(1)

(2)

1

Supply of goods by a registered person against Advance Authorisation

 

2

Supply of capital goods by a registered person against Export Promotion Capital Goods Authorisation

 

3

Supply of goods by a registered person to Export Oriented Unit

 

Explanation

Sr. No

Term

Explanation

1

Advance Authorisation

An authorisation issued by the Director General of Foreign Trade under Chapter 4 of the Foreign Trade Policy 2015-20 for import or domestic procurement of inputs on pre-import basis for physical exports.

2

Export Promotion Capital Goods Authorisation

An authorisation issued by the Director General of Foreign Trade under Chapter 5 of the Foreign Trade Policy 2015-20 for import of capital goods for physical exports.

3

Export Oriented Unit

An Export Oriented Unit or Electronic Hardware Technology Park Unit or Software Technology Park Unit or Bio-Technology Park Unit approved in accordance with the provisions of Chapter 6 of the Foreign Trade Policy 2015-20.

3)  Seeks to notify the evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the CGST rules, 2017

Notification No. 49/2017-Central Tax dated 18.10.2017

The Government notifies the following, as detailed in column (2) of the Table below, as evidences which are required to be produced by the supplier of deemed export supplies for claiming refund, namely:-

 

Table

S.No.

Evidence

(1)

(2)

1.

Acknowledgment by the jurisdictional Tax officer of the Advance Authorisation holder or Export Promotion Capital Goods Authorisation holder, as the case may be, that the said deemed export supplies  have been received by the said Advance Authorisation or Export Promotion Capital Goods Authorisation holder, or a copy of the tax invoice under which such supplies have been made by the supplier, duly signed by the recipient Export Oriented Unit that said deemed export supplies have been received by it.

2

An undertaking by the recipient of deemed export supplies that no input tax credit on such supplies has been availed of by him.

3

An undertaking by the recipient of deemed export supplies that he shall not claim the refund in respect of such supplies and the supplier may claim the refund.

This is for your information.

Thanking you,

S.BALARAJU
EXECUTIVE DIRECTOR

 

 

 

 

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