[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 58/ 2017-CUSTOMS (N.T.)
New Delhi, the 29 th June, 2017
G.S.R. (E). – In exercise of the powers conferred by section 75 of the Customs Act, 1962 (52 of 1962), section 37 of the Central Excise Act, 1944 (1 of 1944) and section 93A read with section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules to further amend the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, namely:-
1. (1) These rules may be called the Customs, Central Excise Duties and Service Tax Drawback (Amendment) Rules, 2017.
(2) They shall come into force on the 1 st day of July, 2017.
2. In the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995,- (i) in rule 2, after clause (e), the following clause shall be inserted, namely:-
‘(f) “tax invoice” means the tax invoice referred to in section 31 of the Central Goods and Services Tax Act, 2017 (12 of 2017).’;
(ii) in rule 3, in sub-rule (1), after the clause (bb), the following clauses shall be inserted, namely:-
“(bc) the Central Goods and Services Tax Act, 2017 (12 of 2017) and the rules made thereunder,
(bd) the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and the rules made thereunder; and”;
(iii) for rule 6, the following rule shall be substituted, namely:-
Please refer tp the attached file for details