18/2026 : Assessment of Bills of Entry filed for goods manufactured by SEZ units and cleared to Domestic Tariff Area (DTA) under concessional rate
Central Board of Indirect Taxes and Customs / GST circular published on 31 Mar 2026. Open the official source document for the full text.
Official record
Open source pageSource details
- Source
- Central Board of Indirect Taxes and Customs / GST
- Type
- circular
- Document date
- 31 Mar 2026
- Last checked
- 09 Jul 2026, 5:10 pm IST
- Coverage area
- indirect-tax
Research the source law
Find the provision behind this update.
This record is not yet linked to a specific provision. Browse the law library, choose the affected provision and ask against the exact statutory text.
Browse source lawsRelated CBIC / GST updates
- 256/02/2026-GST : Clarification regarding filing of appeal by department before the Goods and Services Appellate Tribunal against order of appellate authority (where Orders-in-Original have been passed by a Common Adjudicating Authority in DGGI cases).
- 33/2026 : Implementation of self-certification of Origin Declarations under the India-United Kingdom Comprehensive Economic and Trade Agreement (India-UK CETA)
- 32/2026 : Discontinuation of submission of manual documents/statements in respect of containers imported under Notification No. 104/94-Customs dated 16.03.1994 by the Shipping Lines
- 31/2026 : Deficiency Memo under section 74 of the Customs Act, 1962
- 30/2026 : Grant of drawback under section 74 or refund under section 27 of the Customs Act, 1962 in cases where import duty has been paid through Duty Credit Scrips.