CUS CIR NO. 04/2019 DATE 01/02/2019
- Document type
- Other
- Reference no.
- P
- Dated
Rescinding Board Circular No. 46/2017-Customs dated 24th November, 2017-reg
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 The said Circular was superseded by Circular No. 03/01/2018-IGST dated 25th May, 2018 w.e.f. 01st April, 2018.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 Circular No. 03/01/2018-IGST dated 25.05.2018, is being rescinded with effect from 01.02.2019.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 It is therefore clarified that the Circular No. 46/2017-Customs dated 24thNovember, 2017 stands rescinded on the date of supersession by Circular No. 03/01/2018-IGST dated 25th May, 2018 i.e. w.e.f. 01 st April, 2018.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)