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Circular No. 04 /2019-Customs
F. No: 473/10/2017-LC
Govt. of India
Ministry of Finance
Dept. of Revenue
Central Board of Indirect Taxes & Customs
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North Block, New Delhi
Dated 01%' February, 2019
10;
All Principal Chief Commissioners/Chief Commissioners of Customs,
All Principal Commissioners/Commissioners of Customs
Madam/Sir,
Subject: Rescinding Board Circular No. 46/2017-Customs dated 24" November, 2017-reg
Kind attention is invited to Board Circular No. 46/2017-Customs dated 24 November,
2017, clarifying the applicability of IGST/GST on goods transferred/sold while being deposited
in a warehouse. The said Circular was superseded by Circular No. 03/01/2018-IGST dated 25°
May, 2018 w.e.f. 01" April, 2018.
2. Circular No. 03/01/2018-IGST dated 25.05.2018, is being rescinded with effect from
01.02.2019.
3: It is therefore clarified that the Circular No. 46/2017-Customs dated 24" November, 2017
stands rescinded on the date of supersession by Circular No. 03/01/2018-IGST dated 25" May,
2018 i.e. w.e.f. 01S April, 2018.
4. Clarification required, if any, may be sought from the Board.
5: Hindi version follows.

(Dr. Swati Bhanwala)
OSD (Land customs)
circulars no 04 2019 | iKargos