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Clarity on E-Way Bill

The government  has clarified that no e way bill is required to be generated  when the goods are being transported from the Customs Port, Airport and Land Customs Stations to an Inland Container Depot (ICD) or a  Container Freight station (CFS)

The procedure need not be followed when a cargo under customs bond from an inland container depot or a container freight station is moved to a Customs Port, Airport, Air cargo complex and land customs stations or from one customs station or customs port to another customs station or customs port.

The E way bill is not required when the cargo is under customs supervision or under customs seal.

The clarification comes in the wake of receipt of various representations received by the government from Association of Exporters as well as Corporate Bodies seeking clarity on e-way bill regarding movement of goods from dry-ports to sea ports and from SEZs within the zone.

Some of the queries regarding applicability of e-way bill provisions are as below: Exemption for export consignments during custom bonded movement from one airport o another; Movement from SEZ/FTWZ (Free Trade Warehousing Zone) to port and vice versa; Parity in movement of export cargo with import cargo.

To clarify this issue the Central Goods and Services tax Rules, 2017 (CGST Rules) have been amended vide notification No. 12/2018-Central Tax dated 07.03.2018. As per sub-clauses (c) and (h) of sub-rule (14) of rule 138 of the CGST Rules, no e-way bill is required to be generated where the goods are being transported: from the customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port and under customs supervision or under customs seal.

This was stated by Shiv Pratap Shukla, Minister of State for Finance in written reply to a question in Rajya Sabha last week..

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