News Flash
  • CGST rates for Goods under different Notifications as amended from time to timeclick here
  • Letter to trade and industry associations inviting suggestions for budget 2018-19 has been issued and suggestions may be sent latest by 25th November 2017click here
  • IGST Rules, 2017 as amended upto 15/11/2017 have been uploaded
  • Letters regarding delivery and upgradation of IT infrastructure
  • Circular issued for manual filing and processing of refund claims in respect of zero-rated suppliesclick here
  • Notifications and Orders issued to implement the recommendations of the GST Council made in its 23rd meeting held on 10.11.2017.
  • Applications are invited for the post of Deputy Secretary/Director(ICD) and Deputy Secretary/Director(Drawback)click here
  • Letter regarding requirement of IT infrastructure at Customs formationsclick here
  • Field formations are requested to view the GST Performas with comments from GST-Policy wing on ‘’ (after login into MIS) and give Feedback.
  • Decisions relating to Services in 23rd GST Council meeting at Guwahaticlick here
  • Changes in GST/IGST rate and clarifications in respect of GST rate on certain goods as approved by GST Council on 10.11.2017click here
  • Press Release On Changes recommended in Composition here
  • CBEC Press Release On GST Rate here
  • Press release with respect to policy issues recommended in 23rd GST Council here
  • " Circulars on deemed export supplies from DTA to EOU/EHTP/STP/BTP Units and due date for generation of FORM GSTR-2A and FORM GSTR-1A issued"Click Here
  • Details of Vendors providing E-seals to exportersclick here
  • VPNoBB at Field Formations with less than 5 users/AIOs to be upgraded to 2 Mbps
  • Notification issued extending the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017
  • Application of 'own merit' rule for determining seniority of Superintendents in Zones under CBEC here
  • Two days course on Prevention of Wildlife Trafficking for the officers of CBEC of the rank of AC/DC/JC/Addl Commissioners and Commissioners of CBEC on 27th and 28th November, 2017click here
  • Notification for waiving late fee on delayed filing of FORM GSTR-3B for Aug & Sep, 2017 issued
  • UPS upkeep & maintenance activityclick here
  • Circular clarifying movement of goods on approval basis has been here
  • Circular on Authorized officer for enrollment of Goods and Services Tax Practitioner has been here
  • List of ports and ICDs wherein e-seal readers are to be provided by the here
  • Incase of any LAN-WAN issues please call 18002662232/18001214560 or mail
View all

2A. Notification on Residents as Applicants

Subsequent to the insertion of a provision empowering the Central Government to notify a resident of a certain class or category of persons as an applicant to seek an advance ruling, the Government has issued Notification No.69/2005 dated 29th July,2005.  By virtue of this Notification, the Central Government has specified a resident as an applicant, who proposes to import any goods from the Republic of Singapore under the Comprehensive Economic Cooperation Agreement.


    2.    Comprehensive Economic Cooperation Agreement between India and Singapore has come into force w.e.f. 01-08-2005.


    3.    In terms of the aforesaid agreement, the Government of India has also issued three notifications, namely, Notification No. 73/2005-Customs, 74/2005- Customs, 75/2005-Customs all dated 22nd July, 2005 granting exemption to goods of Singapore origin on their import into India from the levy of Basic Customs Duty to the tune of 100%, 90% and 95% respectively of the amount of Customs Duty leviable as per the First Schedule of the Customs Tariff Act, 1975.  These Notifications may be seen on the website of the CBEC 


3.1    Henceforth a resident who proposes to import any goods from the Republic of Singapore seeking a concessional rate of duty in terms of aforementioned Notifications can file an application under Sub-Section (1) of Section 28 H of Customs Act, 1962, in respect of determination of origin of goods.


    4.    The Central Government vide notification No 124/2009-Cus (N.T) dated 20.8.2009 issued under sub-clause (iii) of clause ( c) of section 28E of the Customs Act,1962 specified Public Sector Companies and project importers as class of persons eligible for advance rulings. Similarly, vide Notifications No.21/2009-CE(N.T) & 27/2009-ST both dated 20.8.2009 Public Sector Companies have been specified as class of persons eligible for advance ruling on central excise & service tax matters.


    5.    The Central Government vide notification No 67/2011-Cus (N.T) dated 22.09.2011 issued under sub-clause (iii) of clause ( c) of section 28E of the Customs Act,1962 specified public limited company as class of persons eligible to file an application under Sub-Section (1) of Section 28H of the Customs Act, 1962.