
WHAT IS GST?
GST i.e.Goods and Service Tax is a unified tax that replaces several indirect taxesleviedby the Central Government and the State Government(s)....
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35(RE-2010)/2009-14, Dated: 04/08/2011
Re-import of perishable edible / food products for export again.
Government of India Policy Circular No.35 (RE-2010)/2009-2014 To All Licensing Authorities. All Custom Authorities. Subject: Re-import of perishable edible / food products for export again. Representations have been received seeking a clarification on the applicability of condition of shelf life of 60% stipulated under Para 13 of Chapter 1A (General notes regarding Import Policy) of ITC(HS) in case of re-import of edible/food products like frozen meat, frozen mango slices and pulp etc. under the para 2.38 of Foreign Trade Policy. It has been stated in the representations that sometimes edible/food products exported abroad are re-imported for relabeling/repack/rework and re-exported subsequently. Since the condition of shelf life of 60% pertains to goods imported into the country, it has been requested to clarify whether the said condition is applicable for such goods. 2. The matter has been examined and it has been decided that the condition of 60% shelf life stipulated under para 13 of Chapter 1A (General notes regarding Import Policy) of ITC (HS) is not applicable to re-import for export purpose under para 2.38 of Foreign Trade policy. However, this will be subject to following conditions. (ii) Importers to give an undertaking to Customs that re-imported the goods are not sold in the domestic market. (iii) Importers to submit a certificate to Customs that such goods have been re-exported. (G. Parthasarathi) E-mail : parthasarthi.g@nic.in (Issued from F. No. 01/89/180/87/AM02/PC- 2(A) |
GST i.e.Goods and Service Tax is a unified tax that replaces several indirect taxesleviedby the Central Government and the State Government(s)....
Read moreIn pre-GST regime, goodswere liable to: (i) Excise Duty- on manufacture of goods; (ii) VAT/CST- on sale of goods; (iii) Entry tax- on ...
Read moreGST is levied on every taxable person. Taxable person means a person who carries on any business at any place in India. Such . ..
Read moreGST is a unified tax which is levied on: (i) goods; (ii) services and (iii) a mix of goods and/or services. Any supply of goods or services . .. ...
Read moreGST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.
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Our core competence is statutory compliance, advisory, corporate tax planning and appellate matters of direct and indirect taxesandcorporate training sessions on GST.
The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .