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Date: 2017-03-31 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by section 156 read with subsections 1 and 3 of section 28 H of the Customs Act

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Executive Summary: This document contains three notifications from the Ministry of Finance, Department of Revenue, amending advance rulings rules for Customs, Central Excise, and Service Tax. All amendments come into force on April 1, 2017. The key change involves the definition of "Authority" in each set of rules, referencing the Authority for Advance Rulings under the Income-tax Act, 1961 or as defined in the Customs Act, 1962. Key Points / Main Content: Customs Advance Rulings Amendment Rules, 2017: * Effective Date: April 1, 2017. * Amendment: Rule 2, clause b of the Customs Advance Rulings Rules, 2002 is substituted. * New Definition of Authority: "Authority" means the Authority for Advance Rulings constituted under section 245O of the Income-tax Act, 1961. Central Excise Advance Rulings Amendment Rules, 2017: * Effective Date: April 1, 2017. * Amendment: Rule 2, clause b of the Central Excise Advance Rulings Rules, 2002 is substituted. * New Definition of Authority: "Authority" means the Authority for Advance Rulings as defined in clause e of section 28E of the Customs Act, 1962. Service Tax Advance Rulings Amendment Rules, 2017: * Effective Date: April 1, 2017. * Amendment: Rule 2, clause b of the Service Tax Advance Rulings Rules, 2003 is substituted. * New Definition of Authority: "Authority" means the Authority for Advance Rulings as defined in clause e of section 28E of the Customs Act, 1962. Impact Analysis: Stakeholders involved in Customs, Central Excise and Service Tax: * Impact: Need to be aware of the updated definition of "Authority" for advance rulings. * Action Required: Update internal references and processes to reflect the new definition as of April 1, 2017.

Key Entities Referenced

Customs Act, 1962: A law governing customs regulations in India, referenced in the context of amendments to advance rulings. Customs Advance Rulings Rules, 2002: A set of rules pertaining to advance rulings in customs matters, which are being amended by this notification. Ministry of Finance: The Indian government ministry responsible for revenue and the department issuing the notification. Department of Revenue: The department within the Ministry of Finance that issued the notification regarding amendments to advance rulings. New Delhi: The location where the notification was issued. Incometax Act, 1961: A law related to income tax, relevant to the definition of 'Authority' within the Customs Advance Rulings Rules. Central Excise Act, 1944: A law governing central excise duties, relevant in the context of advance rulings. Finance Act, 1994: A law relevant to service tax regulations.
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jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99 vlk/kj.k EXTRAORDINARY Hkkx II—[k.M 3—mi&[k.M (i) PART II—Section 3—Sub-section (i) izkf/dkj ls izdkf'kr PUBLISHED BY AUTHORITY la- 251] ubZ fnYyh] 'kqØokj] ekpZ 31] 2017@pS=k 10] 1939 No. 251] NEW DELHI, FRIDAY, MARCH 31, 2017/CHAITRA 10, 1939 िवत् त मं(cid:7074)ालय (राजस् व िवभाग) अिधसचू ना नई िदल् ली, 31 माचर्, 2017 सं. 29/2017-सीमाशल्ु क (गै. टै.) सा.का.िन. 315(अ).—सीमाशुल्क अिधिनयम, 1962 (1962 का 52) की धारा 28 ज की उपधारा (1) और (3) के साथ पिठत धारा 156 (cid:7367)ारा (cid:7079)द(cid:7275) शि(cid:7334)य(cid:7298) का (cid:7079)योग करते हुए, केन्(cid:7076)ीय सरकार एत(cid:7375)ारा सीमाशुल्क (अि(cid:7061)म िविनणर्य) िनयमावली, 2002 को संशोिधत करने के िलए िन(cid:7388)िलिखत िनयम और बनाती ह,ै अथार्त्- 1. (1) ये िनयम, सीमाशुल्क (अि(cid:7061)म िविनणर्य) संशोधन िनयमावली, 2017 कह ेजा सक(cid:7286)गे। (2) ये अ(cid:7079)ैल, 2017 की पहली तारीख से (cid:7079)भावी ह(cid:7298)गे। (2) सीमाशुल्क (अि(cid:7061)म िविनणर्य) िनयमावली 2002 म(cid:7286), िनयम 2 म(cid:7286), खंड (ख) के िलए, िन(cid:7388)िलिखत खंड (cid:7079)ितस्थािपत िकए जाएंगे, अथार्त्- ‘(ख) “(cid:7079)ािधकरण” का अथर् आयकर अिधिनमय, 1961 (1961 का 43) की धारा 245-ण के तहत अि(cid:7061)म िविनणर्य के िलए गिठत (cid:7079)ािधकरण से ह;ै’। [फा. सं.275/38/2016-सीएक्स.8ए] या. स. कारू, अवर सिचव िटप्पणी (cid:7079)धान िनयमावली भारत के भारत के राजप(cid:7074), असाधारण, भाग-II, खंड 3, उप खंड (i) म(cid:7286) अिधसूचना संख्या 55/2002-सीशु (गै.टै.) िदनांक 23 अगस्त, 2002 के तहत (cid:7079)कािशत हुई थी और इसम(cid:7286) अंितम संशोधन अिधसूचना 1830 GI/2017 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] संख्या 54/2003-सीशु (गै.टै.) िदनांक 23 जुलाई, 2003 के तहत िकया गया था जो भारत के राजप(cid:7074), असाधारण, भाग II, खंड 3, उप खंड (i) म(cid:7286) िदनांक 23 जुलाई, 2003 के सा.का.िन. 578(ड.) के तहत (cid:7079)कािशत हुई थी। MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 31st March, 2017 No. 29/2017–Cus. (N.T.) G.S.R. 315(E).—In exercise of the powers conferred by section 156 read with sub-sections (1) and (3) of section 28 H of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following rules further to amend the Customs ( Advance Rulings ) Rules, 2002, namely :- 1. (1) These rules may be called the Customs (Advance Rulings) Amendment Rules, 2017. (2) They shall come into force with effect from the 1st day of April, 2017. 2. In the Customs (Advance Rulings) Rules, 2002, in rule 2, for clause (b), the following clause shall be substituted, namely:- ‘(b) “Authority” means the Authority for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961 (43 of 1961);’. [F. No.275/38/2016-CX.8A] Y. S. KAROO, Under Secy. Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3 Sub-section (i) vide number G.S.R. 593(E), dated the 23rd August, 2002 vide Notification No. 55/2002-Cus(N.T.) dated the 23rd August, 2002 and last amended vide notification No.54/2003-Cus (N.T.), dated the 23rd July, 2003 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 578 (E), dated the 23rd July, 2003. अिधसचू ना नई िदल् ली, 31 माचर्, 2017 सं. 8/2017- केन्(cid:7076) ीय उत्पाद शल्ु क (गै. टै.) सा.का.िन. 316(अ).— क(cid:7286)(cid:7076)ीय उत्पादशुल्क अिधिनयम, 1944 (1944 का 1) की धारा 23 ग की उपधारा (1) और (3) तथा धारा 23 घ की उपधारा (7) के साथ पिठत धारा 37 (cid:7367)ारा (cid:7079)द(cid:7275) शि(cid:7334)य(cid:7298) का (cid:7079)योग करते हुए, केन्(cid:7076)ीय सरकार एत(cid:7375)ारा क(cid:7286)(cid:7076)ीय उत्पाद शुल्क (अि(cid:7061)म िविनणर्य) िनयमावली, 2002 को संशोिधत करने के िलए िन(cid:7388)िलिखत िनयम बनाती ह,ै अथार्त्- 1. (1) ये िनयम, क(cid:7286)(cid:7076)ीय उत्पादशुल्क (अि(cid:7061)म िविनणर्य) संशोधन िनयमावली, 2017 कह ेजा सक(cid:7286)गे। (2) ये अ(cid:7079)ैल, 2017 की पहली तारीख से (cid:7079)भावी ह(cid:7298)गे।¹Hkkx IIμ[k.M 3 (i)º Hkkjr dk jkti=k % vlk/kj.k 3 (2) क(cid:7286)(cid:7076)ीय उत्पादशुल्क (अि(cid:7061)म िविनणर्य) िनयमावली 2002 म(cid:7286), िनयम 2 म(cid:7286), खंड (ख) के िलए, िन(cid:7388)िलिखत खंड (cid:7079)ितस्थािपत िकए जाएंगे, अथार्त्- ‘(ख) “(cid:7079)ािधकरण” का अथर् सीमाशुल्क अिधिनयम, 1962 की धारा 28ड. के खंड (ड.) म(cid:7286) अि(cid:7061)म िविनणर्य के िलए यथा पिरभािषत (cid:7079)ािधकरण से ह;ै’। [फा. सं.275/38/2016-सीएक्स.8ए] या. स. कारू, अवर सिचव िटप्पणी: (cid:7079)धान िनयमावली भारत के राजप(cid:7074) म(cid:7286) अिधसूचना संख्या 55/2002-सीशु (गै.टै.) िदनांक 23 अगस्त, 2002 के तहत (cid:7079)कािशत हुई थी जो भारत के राजप(cid:7074), असाधारण, भाग II, खंड 3, उप खंड (i) म(cid:7286) िदनांक 23 अगस्त, 2002 के सा.का.िन. 593(ड.) के तहत (cid:7079)कािशत हुई थी। NOTIFICATION New Delhi, the 31st March, 2017 No. 8/2017–CENTRAL EXCISE (N.T.) G.S.R. 316(E).— In exercise of the powers conferred by section 37 read with sub-section (1) and (3) of section 23C and sub-section (7) of section 23D of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules to amend the Central Excise ( Advance Rulings ) Rules, 2002, namely :- 1. (1) These rules may be called the Central Excise (Advance Rulings)Amendment Rules, 2017. (2) They shall come into force with effect from the 1st day of April, 2017. 2. In the Central Excise (Advance Rulings) Rules, 2002, in rule 2, for clause (b), the following clause shall be substituted, namely :- ‘(b) “Authority” means the Authority for Advance Rulings as defined in clause (e) of section 28E of the Customs Act, 1962 (52 of 1962);’. [F. No.275/38/2016-CX.8A] Y. S. KAROO, Under Secy. Note : The principal rules were published in the Gazette of India, vide Notification No. 55/2002-Cus(N.T.) dated the 23rd of August, 2002 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R 593(E), dated the 23rd of August, 2002. अिधसचू ना नई िदल् ली, 31 माचर्, 2017 सं. 12/2017-सवे ा कर (ग.ै टै.) सा.का.िन. 317(अ).—िव(cid:7275) अिधिनयम, 1994 (32 का 1994) की धारा 96 ग की उपधारा (1) और (3) तथा धारा 96 घ की उपधारा (7) के साथ पिठत धारा 96-झ (cid:7367)ारा (cid:7079)द(cid:7275) शि(cid:7334)य(cid:7298) का (cid:7079)योग करते हुए, केन्(cid:7076)ीय सरकार एत(cid:7375)ारा सेवा कर (अि(cid:7061)म िविनणर्य) िनयमावली, 1994 को संशोिधत करने के िलए िन(cid:7388)िलिखत िनयम बनाती ह,ै अथार्त्- 1. (1) ये िनयम, सेवा कर (अि(cid:7061)म िविनणर्य) संशोधन िनयमावली, 2017 कह ेजा सक(cid:7286)गे। (2) ये अ(cid:7079)ैल, 2017 की पहली तारीख से (cid:7079)भावी ह(cid:7298)गे।4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (2) सेवा कर (अि(cid:7061)म िविनणर्य) िनयमावली 2003 म(cid:7286), िनयम 2 म(cid:7286), खंड (ख) के िलए, िन(cid:7388)िलिखत खंड (cid:7079)ितस्थािपत िकए जाएंगे, अथार्त्- ‘(ख) “(cid:7079)ािधकरण” का अथर् सीमाशुल्क अिधिनयम, 1962 की धारा 28ड. के खंड (ड.) म(cid:7286) अि(cid:7061)म िविनणर्य के िलए यथा पिरभािषत (cid:7079)ािधकरण से ह;ै’। [फा. सं.275/38/2016-सीएक्स.8ए] या. स. कारू, अवर सिचव िटप्पणी : (cid:7079)धान िनयमावली भारत के राजप(cid:7074) म(cid:7286) अिधसूचना संख्या 55/2002-सीशु (गै.टै.) िदनांक 23 अगस्त, 2002 के तहत (cid:7079)कािशत हुई थी जो भारत के राजप(cid:7074), असाधारण, भाग II, खंड 3, उप खंड (i) म(cid:7286) िदनांक 23 अगस्त, 2002 के सा.का.िन. 593(ड.) के तहत (cid:7079)कािशत हुई थी। NOTIFICATION New Delhi, the 31st March, 2017 No. 12/2017–SERVICE TAX (N.T.) G.S.R. 317(E).— In exercise of the powers conferred by section 96-I read with sub-section (1) and (3) of section 96 C and sub-section (7) of section 96D of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules to amend the Service Tax (Advance Rulings), Rules, 2003, namely :- 1. (1) These rules may be called the Service Tax ( Advance Rulings) Amendment Rules, 2017. (2) They shall come into force with effect from the 1st day of April, 2017. 2. In the Service Tax (Advance Rulings) Rules, 2003, in rule 2, for clause (b), the following clause shall be substituted, namely:- ‘(b) “Authority” means the Authority for Advance Rulings as defined in clause (e) of section 28E of the Customs Act, 1962 (52 of 1962);’. [F. No.275/38/2016-CX.8A] Y. S. KAROO, Under Secy. Note : The principal rules were published in the Gazette of India, vide Notification No. 55/2002-Cus(N.T.) dated the 23rd August, 2002 published in the Gazette of India, Extraordinary, Part II, Section 3 Sub-section (i) vide number G.S.R. 593(E), dated the 23rd August, 2002. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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