NOTIFICATION 2023 – WEEK 44TH

CBIC Notification – Week 44th

1. Notification No. 53/2023 – Central Tax, Dated 02^thNovember, 2023.

Seeks to notify a special procedure for condonation of delay in filing of appeals against demand orders passed until 31st March, 2023.

https://taxinformation.cbic.gov.in/view-pdf/1009932/ENG/Notifications

2. Circular No.205/17/203 – GST, Dated 31^stOctober, 2023.

GST Council has recommended to clarify that imitation zari thread or yarn made from metallised polyester film/ plastic film falling under HS 5605 are covered by Sl No. 218AA of Schedule I attracting 5% GST. The GST Council has also.

Page 2of 2recommended that no refund will be permitted on polyester film (metallised)/plastic film on account of inversion of tax rate.

https://taxinformation.cbic.gov.in/view-pdf/1003188/ENG/Circulars

3. Circular No.206/18/203 – GST, Dated 31^stOctober, 2023.

Clarifications regarding applicability of GST on certain services.

https://taxinformation.cbic.gov.in/view-pdf/1003189/ENG/Circulars

4. Notification No. 79/2023 – Customs (N.T.), Dated 31^stOctober, 2023.

Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver.

https://taxinformation.cbic.gov.in/view-pdf/1009929/ENG/Notifications

5. Notification No. 80/2023 – Customs (N.T.), Dated 01^stNovember, 2023.

Appointment of Common Adjudicating Authority i.r.o. M/s Jubilant Ingrevia Ltd. Pune, Maharashtra.

https://taxinformation.cbic.gov.in/view-pdf/1009930/ENG/Notifications

6. Notification No. 81/2023 – Customs (N.T.), Dated 02^ndNovember, 2023.

Exchange rate Notification. There is an increase and decrease in the currencies.

https://taxinformation.cbic.gov.in/view-pdf/1009931/ENG/Notifications

7. Circular No. 27/2023 – Customs (N.T.), Dated 02^ndNovember, 2023.

Authorizations of 170 more post offices and their corresponding Foreign Post Offices in terms of the Postal Export (Electronic Declaration and processing) Regulations, 2022 to accept consignments for export.

https://taxinformation.cbic.gov.in/view-pdf/1003190/ENG/Circulars

8. Notification No. 36/2023 – Central Excise, Dated 31^stOctober, 2023.

Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude and reduce the Special Additional Excise Duty on export of ATF and shall come on force from 1st November, 2021.

https://taxinformation.cbic.gov.in/view-pdf/1009927/ENG/Notifications

9. Notification No. 37/2023 – Central Excise, Dated 31^stOctober, 2023.

Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022, to reduce the Special Additional Excise Duty on export of Diesel and shall come on force from 1st November,2023 .

https://taxinformation.cbic.gov.in/view-pdf/1009928/ENG/Notifications

10. Circular No. 204/16/2023 – GST, Dated 27^thOctober, 2023.

Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST.

https://taxinformation.cbic.gov.in/view-pdf/1003187/ENG/Circulars

11. Notification No. 78/2023 – Customs (N.T.) , Dated 23^rdOctober, 2023.

Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver.

https://taxinformation.cbic.gov.in/view-pdf/1009921/ENG/Notifications

12. Circular No. 25/2023 – Customs, Dated 25^thOctober, 2023.

Amendment in Circular No 11/2013 dated 06.03.2013 for inclusion of Surat, under jurisdiction of Commissioner of Customs, Ahmedabad.

https://taxinformation.cbic.gov.in/view-pdf/1003184/ENG/Circulars

13. Circular No. 26/2023 – Customs, Dated 26^thOctober, 2023.

Revised All Industry Rates of Duty Drawback.

https://taxinformation.cbic.gov.in/view-pdf/1003183/ENG/Circulars

DGFT Notification – Week 44th

1. Notification No. 42/2023– Dated 28^thOctober, 2023.

Export of onions is “Free”. Minimum Export Price (MEP) of US $ 800 FOB per Metric ton (MT) is imposed till 31st December, 2023.

The notification will come into effect from 29th October, 2023.

https://www.cargomen.com/wp-content/uploads/2023/11/DGFT-Notification-No-42-2023-dated-28.10.2023-ENGLISH-1.pdf

SEZ Notification – Week 44th

NOTIFICATION 2023 – WEEK 44TH

44th Week Updates 04th November, 2023

1. Notification No. 53/2023 – Central Tax, Dated 02^thNovember, 2023.

2. Circular No.205/17/203 – GST, Dated 31^stOctober, 2023.

3. Circular No.206/18/203 – GST, Dated 31^stOctober, 2023.

4. Notification No. 79/2023 – Customs (N.T.), Dated 31^stOctober, 2023.

5. Notification No. 80/2023 – Customs (N.T.), Dated 01^stNovember, 2023.

6. Notification No. 81/2023 – Customs (N.T.), Dated 02^ndNovember, 2023.

7. Circular No. 27/2023 – Customs (N.T.), Dated 02^ndNovember, 2023.

8. Notification No. 36/2023 – Central Excise, Dated 31^stOctober, 2023.

9. Notification No. 37/2023 – Central Excise, Dated 31^stOctober, 2023.

10. Circular No. 204/16/2023 – GST, Dated 27^thOctober, 2023.

11. Notification No. 78/2023 – Customs (N.T.) , Dated 23^rdOctober, 2023.

12. Circular No. 25/2023 – Customs, Dated 25^thOctober, 2023.

13. Circular No. 26/2023 – Customs, Dated 26^thOctober, 2023.

1. Notification No. 42/2023– Dated 28^thOctober, 2023.

SEZ ONLINE –

Exchange rates vide Notification 81/2023 effective from 3rd November 2023 have been updated in SEZ online.

NOTIFICATION 2023 – WEEK 44TH

44th Week Updates 04th November, 2023

1. Notification No. 53/2023 – Central Tax, Dated 02th November, 2023.

2. Circular No.205/17/203 – GST, Dated 31st October, 2023.

3. Circular No.206/18/203 – GST, Dated 31st October, 2023.

4. Notification No. 79/2023 – Customs (N.T.), Dated 31st October, 2023.

5. Notification No. 80/2023 – Customs (N.T.), Dated 01st November, 2023.

6. Notification No. 81/2023 – Customs (N.T.), Dated 02nd November, 2023.

7. Circular No. 27/2023 – Customs (N.T.), Dated 02nd November, 2023.

8. Notification No. 36/2023 – Central Excise, Dated 31st October, 2023.

9. Notification No. 37/2023 – Central Excise, Dated 31st October, 2023.

10. Circular No. 204/16/2023 – GST, Dated 27th October, 2023.

11. Notification No. 78/2023 – Customs (N.T.) , Dated 23rd October, 2023.

12. Circular No. 25/2023 – Customs, Dated 25th October, 2023.

13. Circular No. 26/2023 – Customs, Dated 26th October, 2023.

1. Notification No. 42/2023– Dated 28th October, 2023.

SEZ ONLINE – Exchange rates vide Notification 81/2023 effective from 3rd November 2023 have been updated in SEZ online.

1. Notification No. 53/2023 – Central Tax, Dated 02^thNovember, 2023.

2. Circular No.205/17/203 – GST, Dated 31^stOctober, 2023.

3. Circular No.206/18/203 – GST, Dated 31^stOctober, 2023.

4. Notification No. 79/2023 – Customs (N.T.), Dated 31^stOctober, 2023.

5. Notification No. 80/2023 – Customs (N.T.), Dated 01^stNovember, 2023.

6. Notification No. 81/2023 – Customs (N.T.), Dated 02^ndNovember, 2023.

7. Circular No. 27/2023 – Customs (N.T.), Dated 02^ndNovember, 2023.

8. Notification No. 36/2023 – Central Excise, Dated 31^stOctober, 2023.

9. Notification No. 37/2023 – Central Excise, Dated 31^stOctober, 2023.

10. Circular No. 204/16/2023 – GST, Dated 27^thOctober, 2023.

11. Notification No. 78/2023 – Customs (N.T.) , Dated 23^rdOctober, 2023.

12. Circular No. 25/2023 – Customs, Dated 25^thOctober, 2023.

13. Circular No. 26/2023 – Customs, Dated 26^thOctober, 2023.

1. Notification No. 42/2023– Dated 28^thOctober, 2023.

SEZ ONLINE –

Exchange rates vide Notification 81/2023 effective from 3rd November 2023 have been updated in SEZ online.