IN FORCE Import policy & restrictions ·? undated

Clarification regarding payment of SAD refund when the import has taken place prior to 1st July 2017 (i.e. SAD on import has been paid prior to 1st July) and the sales of the imported goods have been effected on or after 1st July 2017, i.e. during the GST regime

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----- Start of picture text ----- Op to Do : Ce: og a Lo ~~ | Office OF OF The Assistani e | ke ar * ts oy Oe oe Oo OFFICE OF THE COMMISSIONER OF customs, 12 FEB 2018 Ce ne \ eaetig a SyAIRPORT SPECIAL CARGO. an goths UE Lie 2ANDHERORCARon, ANTIHERT{EAST) COURIER CEELCsI AIRPORT Ceee BPRBe PETSS RING Alisec/S9Rige-3teSPBRedes”aa:fleeTpuaicnonce no, 16/2018"voor ete ae* Date: 07.02.2018.Y 6pNSfwo), . . wed woes af “ . Sub: Carificitios regarding payment of SAD refund when the import has ‘taken place prior fy A ‘ ce a.BaePTSpeen oaDeCe aao eaeeeLo “goods2" july Haver2027Csees étfected-ori.orSAD Oh:import alter’. .1" hasJuly, beenpald 2017 Ie. priorduring taoe 1™GSTsuty)regime-reg, and the sales of the Imported. 7a %‘wv . n . . aeread, aeraELS Seteey eaea wee“Atied tion ‘ofea tealt ExpoHas-Iniporters, iagea doe the Customs Brokers, Members of. Trades Invited to Notification No. : , theSi,ge | . a2r20UTe tusfeetdaredFos 3096eh at,2614:tet!Nauineationan No,a 102/2007-cus dated 14.09.2007." . & Notification No.“ 93/2008-Cus__« . . Ce Lie OF . + dated0L08'2008 regarding “telyrid of 4%: Additional duty of Customs (generally referred to as SAD), Kind .) con 4: attention also draym to- Piitile Notice, No, 69/2010 dated 17.08.2010. cy BaktEE TS 66.0820 ssued byCofirniSlotierof Geistoris tarport) prior to formatlon‘ofandAPSC Public Commisslonerate... Notice No. 11/2021 ”dated. ° - “ lave - . Setheai wpa2% s-plietpiiorRe 7 ";Hadethaveto 2 July,réprederitadisiisua‘ctaritcition 2037 (£e: regarding payment ofSAD refund when the import hastaken ~ vee +, “eBoSds fep have effected on orattér ISADjulyon 2017, inkport has been pald pride to 1° July,2027} and the sales of the imported = * :; € ® . Bhs : 3, ..?, This issue has been ‘exainined - To give effect for refund of 4% SAD In GST regime, enabling amendment - ° . ‘ . pers “were -niade In Notification. No, 42/2017-Cus dated 30.06.2017, The sald amendment Is applicable to the goods. - . .® Reeoan t) * ™3 VAT/CSTii-GSTwhfeh wereImportedregime. unta paynientvl@y-ol the Notification ‘No. of SAD and were being 42/2017-Cussold afterdated payment30.06.2017of appropriate Importers-are GSTentitled instead for.of | 7al °.) cos "7" \sap feftndon merit subject to‘fuiNlimtnt.of other conditions as envisaged: by extant provistons of lawv. .. 73 Ben. ees pbtund claitns subiviitted By impoiters ate also being processed Interins-of the spid Notification’ ce No, 4 ca,® 2,“edeYerkes wt Fptonosed.that8"?folinportérs42/201 7-Cus dated fefuind30.06.2027" dims filedHoWever: wiavalefund in orde}bhay to clarifyACD, (paid thedoubts prior.to.2 andtostreanilineuly 2017 and the sales Procedure,made thereafter),It isbeing ee—- : i] die required to.subintticligwiiig’docuihents/dectaration: -. 8 ; ° eSLie, et “Revised AnnSiire-A" {Catculdlion/ Worksheet) 2, . : | lan) eres . "Ei “Revised Antiéxtire:- 8" (Self gutretion by theimportes} . . a | Pd Aa . (ii) "Reevsed dinexixel,c(suinihibt sale Involces} , : re r tapedsis Of...Tet dv).iy the“Revised importersanniéxtiresin.” Srl réquitted( CerthitieSubmit by CA.) evidence/prdatiot. payment ..of . YY . . toe cy wales Feel gstor CGST+SGS7'AUlospas the'tasé may be. r eer . . Mea, C wages Pgh E - Tiilcedlure topes idee Bil ice Na, 09/2019, dater:17,08:2010. and Public Notice No. 2 7 4 ® eaeeh t/0il datéd obo 2017 should: bescontiue to be followed for fefurid ‘clalins, where gbods are ‘sold, 7 wf GEREN . -befeeo1.07,2019) TL hip: Pe ish sos es | Busty: 2 to TA ae 27 UA 3a Bary : wT, ;f cy Sehr 9116. , Difficulty, if any may alse brought to the'notice of Assistant/Ozputy Commissioner in charge of SAD . Pa: ate. * Refund, Ss ge : ‘i eet aa A cia dt ble . J" . . @) rn 4 vot +d siifeys| ~- COMMISSIONEROFCUsToms (APSC). Te Letegelcote wes . ot a BF vhad “E41; ; .+ MUMBAL hr. a Each ‘Atinexure “A”, “BMCwept fF ee ae - “ou. . 27 oe ; ma. t , ra 7 “ . wo aa abo eS! ett . 3 peru wee BS Chief commissioner ofCustgnys APSCs'Natthet, . > - ’ . .t XBMC +R Commissioner’of Cisioms, APSG RitaBajei? Ws 7 ; Q Be gh ly is AEE BGBAMEO hor circa iene thers reicinbers Raut “WIANE (ACsaAdinn (Tech )fofumloScingonlbee. Wench eee a at . fe) , , 7. c . = m9 a ee ----- End of picture text -----

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“oe . . O @ po ‘ Co. (ANNEXURE-A) . t . “$ [. CALCULATION WORKSHEET FoRSAD REFUND O 1 B/E | Date | DOR Import Quantity JeQuantity |VAT/sT |VAT/ST SAD [SAD Amt ‘4 e;@ ! No. No, invoice imported | sold (GST |/Gst | Amt. | aimed r . /TRE No. ‘ paid Chailan | paid : Og - - ns 4 | t id , Place: 7 . ; . 4 . oF 7 | - Oe os oo Forms. | . . , . 8 an : 7 , : , coe 5° ; Signature of the Applicant. , : Signature(with of slampthe Statutory and seal)Auditor ‘ae' S @ - . aan ° . v y } . ; . . Ce ae . wr A hand -_ , . fr a Oo = r. ria * . . ; . Boe > — : &) :

”— , an , . Oe FEET. a i od La t . a , ANNEXURE-B O i° , 7 A ; . SELF DECLARATIONFOR FOR THE MONTHREFUND OF CLAIM!___ FILEDON s , 2 an) _. Refund on the Bill of Entry No. + Dated — permitted to be filed within : ; . 9y -- te _ the maximum time period of one year refundable undef Notification No. 1202/2007 dated 14/03/2007 as . _ amendedby Notification 42/2017 Cus- dated 30.06,2017, - (oF a : & . . Self-declaration along with the refund claim to the effect that the incidence of 4% CVD has not* : “. r passed onto any other person. in respect+ of Bill of°EntryNo,. . Dated] . =. Claiming | . 2° . . a"/ an7. Refund ofM/sAdditional Duty. (Imports).are our StatutoryAuditor/. Chartered Accountants,os who certifythe Annual 1 , ‘ (eo. woayet Financial Accounts of our firm under the Companies Actand / or any other statue. . & - ms , This Is to declare and certify that the exemptionfrom Additional duty and consequent refund, as , 2¢é ies . contained In the Notification No. 102/2007 dated 14/09/2007, as amended by Notification No 42/2017moo, Cus dated 30.06.2017 is being claimed and ts required to be given effect because the following . : : fe } . condittons are stipulated thereln are fulfilled in the respect of the Bill of Entry No. 5 .. Dated and Chailan No.'__Dated : , @ a) We are registered with VAT /CST/GST authorities of Department ofTrade “& Taxes, Govt. of C} under TIN Registration No, and GST Registration No. : ‘ Ce ; b} We, the importer of the said goods have paid all duties, including the satd additional duty of c® ‘ Custom$ leviable thereon, 35 applicable, at the time of importation of the goods under the said Bill of > S . Entry No. dated . . ‘ . Oe; ‘ ; c}in the InvoiceWhile issuingthe Invalce that in respect of thefor goads sale ofthe sald covered goods,therein, we, no thecredit importer, of the additional have specifically duty ofto indicated the customsbuyer -|. ‘e ) . . levied under Sub-section {S) of Sectlon 3 of the Customs Tarlffi Act, 1975 shall be admissible Co mr, and a stamp 6n the invoice (to state that no CENVAT Credit Is admissible) for the purpose ofpara 2(b) of ‘ oe 7 oe the said notification has been affixed; declaration In the Invoice that in respect of the goods covered A e , . therresp e ctivelyin, “No under creditsub-section of the Additional{5), (7) andDuty, (9) Integrated of the section Tax 3 and of the compensationCustoms Tariff CessAct leviable 1975, hasthereon been . Pe avatled/shall be admissible to the buyer.” . ° : : . : Oe d) We hereby declare that the incidence-of 4%SAD has not been passed on'to any other person in ; 3 respect of the above Bills of Entry. . . - : : : @. . . e) The details of the sale invoices are given separately.. : le i } We, the importer have filed the claim for refund of the sald additional duty -ofkCustoms paid on a 9 ; Avas Corporate Point, Maro}, Mumbai-400 059 through which the clearance ofgoods was obtained. , Qs} ; Fi g)the’ ImporterWe, the goods importer with the have/UTGSTp.as Jurisdictional pald:on sale/supply the case Customs may-be of Officer,the andsaid details the goods, Dy. are appropriate Commissioner giveninthe Salesattached ofTaxCustoms,or sheetValue APSC, along . ... fe)4 @9 ‘ swithAdded the Tax, original of IGST/CGST/SGST.the Chatlans depositing the Tax and Invoices raised in this regards. , : . a > ; h) We, the importer have provided copies of the following documents along with the refund claim. ; RS® i. Original of the Bilg’of Entry and Challan detalled inattached sheet as the . ‘ oN g “ . documents evidencing payment of the said additional duty. Lo Oo 2 . ii. Original of theChallansGST evidencingetc, a5 the payment case may of be, appropriate by us the Sales Importer, Tax/Valué on sale/supply Added Tex, of : 4. IGST/CGST/SGST/UT 4 OP . guch imported goods. _ ; “ Veena vaentnn Re eanN mA Rg pepecten Bape eae SN 1 eeI

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Oe ~~ ee . QA +f _- Sha moe, woo, e. | . The Refund claim in resphet-of ttie BIN of Entry No. Dated as above, is DQ @ filed on the mont of 2 ‘ , with the Jurisdictional, Customs Officer for sanction of the refund ~ '@) . claim satisfying that the conditions, referred to in Para 2 of the said Notification No. 102/2007 dated . -@ 14/09/2007 as amended by NotifiGitionNo.42/2017-Cus dated 30.06.2017 are fulfilled. . ce : Place : Phot & one Date: . .For M/s. _ ; ) io" . "Signature of the Applicant. a ; ° ®@ r . a . . a . .ar ‘ ® . . ” . . ae . . : . : . : v : rc rs re : “> ay af . . on re a a Do oo a a: co oF le : > ° . oo © :

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----- Start of picture text ----- a od SO we ne | ‘ 1- * ANNEXURE-C . Oe . : g _ SUIMMARY OF SALE INVOICES i e 7 ** Refund on thé. Bill of Entry. Na —_fated________permittedtobe => ot : filed within the maximum time period/of one yeat refundable under Notification No. 1602/2007 -®@ . * dated 14/09/2007, as amended by Notification No, 42/2017-Cus dated-30.06. 08 2017 i Ce - 7. Certificate correlating the payment OF ST/VAT/CGSI/SGST/IGST/UTGST on the Imported | aan goods (in respect of which refund is-claimed) with-the invoices of sale/supply. : . ~@. mt , * | Bill/invoice : +|Name of | Quantity in] Total — Sale CGST/ Ce. ca Sr.No. | Nos. {Date ." ” -| Party ‘Bags Value VAT | CST | SGST/IGsT |: on - je i , ®@ : "| Being Registered under No. 4 tL , VAT/CST/CGST/SGST/IGST/UTGST _payment. Dated =. ,in the Bank -:| | “Fe Ce : ; ‘ ° mo Ce [TotalItis further certifiedthat — ; : a a os : 1.° The above information is from the sale/supply invoices and carbon copy / Office @ : wo. copy In original ofthe sald invoices will be furnished, if so required. | . ; oe ) , . 2. ‘beenAgainstclaimedthese salés/supply,and ‘no caimno tnrefundfutureof Additionalwill be madeduty ofin Customsrespect ofdutythese has > . - _° Sales/supply, +" : ° = - 3. incidence of excess Customs. duty deposited at the time of customs clearance . Cy . : 7 . andand this now amount covered hasby notthe been included refund claim hasin thenot sale/supply heen passed value, on to the customers ~~ ° :[ . " . oO . - 4. Amount of Customs duty received as refund of duty deposited at the time of . . . . . A . . ‘Customs clearance will be treated appropriately for tax Purpose, : . ry - ; . i) . oa + ; ' . r wv. a ° “Place° : . , . 7 ‘.an. 7 . . (e i ‘. ‘Date: 2 CE : . For M/s, a 7 _ - Signature of the Applicant.: : ©. ; QO .° | cs . > , : . “ , , ‘ . , , . . . ® Ff a t . : “4 rans : ! ----- End of picture text -----

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----- Start of picture text ----- OnE _ ot ; . i ° oe . . .¢ . : Y @ae ao free . we, 7 > “+ ; ; ! . j oe“@ ee ‘Consolidated CertificateLo)from‘ theSANNEXURE~‘statutory auditor/CharteredDp aAccountant towards unjust. : O e@ Let, enrichment, payment of “ apprppriatd !ST/VAT/SGST/CGST/IGST/UTGST, correlating payment of - ‘ es ST/VAT/SGST/CGST/IGST/UTEST: with ‘the: sale/supply invoices and sale/supply through consignment . ° oO ® - .' agent/stockist for the purpose ofrefdind 0 of the Special Additional Duty Jn pursuance to Notification No. | ry “oast 102/2007-Customs dated 14/0972007 as amended by Notification No. 42/2017-Cus dated 30,06.2017, ° "9 ow ~ ” With"regard to the imports under Bil of Entry No. datéd —i. and TR6 O* wh , Chailan No. _ . dafed : °.- "} whereln the Special Additional Duty has been paid and : ~ @ . ~, *° the refund under Notification No..102/2007-Cus dated 14/09/2007, as amended by Notification No. . (@)e , . ' 42/2017-Cus dated 30.06.2017 B sought by M/s. : “ , ' oeoe . ote .. % ‘itis certified and declared that, we I a : = Membership No. : @. . are the statutory auditor/ Charfered Accountants, who certifies financial recofus under the Companies O : Act, 1956/ any ST/VAT/GST Act of the State / Central Government /the Income Tax Act, 1961 or any @ . . other statue, of M/s. : : ° ° , ; Ce... S. ernjttalse certified that, sale tax authorities of M/s, -—————-___. accept payment roe ‘ - of ST/VAT/GST through cash or adjustinent of Input tax credit as effective discharge of ST/VAT/GST @,..4 oo. paymenton sale of Imported goods.” a : . , . of : -@ Cote te Ae For purpose of fulfillment-of the, condition tn Para 2 (d) of the Notification No. 102/2007-Cus "Sanction of refund of 4% SAD, Oot ., "dated 14-09-2007 as amended by NotificationWe hereby No.certify 42/2017-Custhat we* havedatedverified 30.06.2017the andoriginalfor consideringinvoices of i c® . sale/supply, along with supporting documents towards proof of payment of appropriate SI/VAT/GST | : . from the orginal VAT/ ST/SGSI/CGST/IGST/UTGST Challans and / ot evidence for adjustment of input ®@ tax credit, as-‘effective discharge of on ; ST/VAT/SGST/CGST/IGST/UTGST payment onimported goods. e.) 5. ‘The VAT/ ST/SGST/CGST/IGST/UTGST has been paid Bill ofEntrywise asbelow:- * ° ‘ . Amount of . Anjountof - Amount of Details ofS. Mo, and Date of the co} . VAT/ST/SGST/CGST/IGST/UTGST VAT/ST/SGST/COST/IGST/ | VAT/ST/SGST/CGST/IGST/ entries verlfied froth the records" Z Payable In Rs, . UTGST paid by cash challan UTGST pald by adjustment of the . ! ‘ foe . tae ., of input tax. credits VAT/ST/SGST/CGST/IGST/UTGST : » Tax, payer Cash ChalanNo. [No.and Date } 9 & Date ofentries : agalnst . e . adjustment  credits .  ofinput tax » EP . 3 ooo 6. The refund being claimed:herein is being shown in the Books of Account / Balance Sheet as : Yy@) , of‘ ; Amount’buyers of due the as sale/supply refund of Additional of goodsiAfier duty of-Customsexamination /and audit same the amount records, has itis notverified been passedfrom records onto that the . .H z the details as given in the encigsed Slmmary of Sale/supply Invoices are true details thereof. As” fo) required for examination of the finipieot unjust enrichment in the case before sanction of refund’ ‘ | under Notifn. No, '102/2007 care blebor, this is certified that the burden of 0 . been passed on by the importertto! A efhuyer and that they fulfill the requirement4% CVD 7 SAD has not a ] of unjust enrichment. ~ j " 7. it is further certified thavainijntiof GST payment is made by cash & through adjustment of '?)2 , Input Tax Credit. The amount of $higpaa fas not been taken as Input Tax Credit and it is certified that i! "no Input Tax Credit on the SAD paliNiilbetaken. 7 6 nae ----- End of picture text -----

, we | Be ; rel 8. Incase of sale/supply throughconsignment agent/stacklst we certify that>) oO . (i) consignment agent/stockist-- M/s - : has been authorised to sell/supply the : ; : +@ : - imported goods in tennis. ofthe agreement entered into between the importer, M/s . O@. ; . and consignment agent/stockist M/s ; | } 4 . . at ve . ' . . . |:oy ] il) “that each. of the sale/supply'itivoicesw Ppryrtnvo:ee i 3 issued1 by the consignment- agent/stockist indicates that’. . Se @ the saie is, made by himcit Rehalfof the importerin the capacity of consignment agent/stockist. . an om : a (ili) that appropriate STNVAYSGST/CGST/IGST/UTGST has been paid by consignment agent/stockist . ~~o M/s on béhalf.of. importer :M/s and that the importer, M/s . ; le) = ° consignment inagent/stockistturn, has’ paid: or reimbursed the STNAT/SGST/CGST/IGSI/UTGST to his. og : . " M/s , along with the: correlation of _ a ce ° STVAT/SGST/CGST/IGSIJUTGSTpayment with 4% CVD. . oa :@ -| . ° . . paid on-- imported Boods.. dy 2a ° . : . - ; Cg:[a!] Place : ., . ; y ; . ° ce . Date: - ae ° CHARTERED ACCOUNTANT, . ; ; i e * es ee ‘ oo . . . ee ,@ | , : we . . . : an i .. . . . . i . . fee a, : : . . a . * . . “ot teas ald, . . ° . . . ,o . * - . _ . . . le _ r . ~ . . . -. nies | . . . . . . . ? TS wehbe . , A . . ad . grt nay ani . - : .t

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