Is there any change in customs Act, after GST introduction in Valuation method of customs?
except sec 3(7) and sec 3(9).
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IDT query
Replies (2)
Yes there is another major change relevent from may 18 exam. In old customs CIF value wilk be increased by handling charge @ 1. 125% now there is no such provision to handling charge and govt. is deeming such cost is included in freight charges which is calculated (if unknown) @ 20%... Update this change icai will test this in may 2018...
Yes there is another major change relevent from may 18 exam. In old customs CIF value wilk be increased by handling charge @ 1. 125% now there is no such provision to handling charge and govt. is deeming such cost is included in freight charges which is calculated (if unknown) @ 20%... Update this change icai will test this in may 2018...
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