Atul Ltd 2017-18

181 Notes to the Consolidated Financial Statements Note 19 Provisions (continued) b) Movement of provision for effluent disposal ( ` cr) Particulars As at March 31, 2018 As at March 31, 2017 Balance as at the beginning of the year 1.54 1.65 Less: Utilised (1.54) (1.65) Provision made during the year 1.50 1.54 Balance as at end of the year 1.50 1.54 ( ` cr) Note 20 Other liabilities As at March 31, 2018 As at March 31, 2017 Current Non- current Current Non- current a) Deferred income on account of Government grant received – 8.30 – 9.67 b) Statutory dues 6.12 – 12.37 – c) Advances received from customers 11.03 – 5.53 – 17.15 8.30 17.90 9.67 ( ` cr) Note 21 Trade payables As at March 31, 2018 As at March 31, 2017 Trade payables 459.02 337.49 459.02 337.49 ( ` cr) Note 22 Revenue from operations 2017-18 2016-17 Sale of products 1 3,272.34 2,932.91 Sale of services 10.01 7.10 Other operating revenue: Export incentives 43.16 44.90 Scrap sales 6.58 7.92 Processing charges 5.83 3.22 3,337.92 2,996.05 1 R evenue from operations up to June 30, 2017 includes excise duty of ` 42.15 cr and ` 162.11 cr for the year 2016-17, which is discontinued effective July 01, 2017 upon implementation of Goods and Services Tax (GST) in India. In accordance with Ind AS 18, ‘Revenue’, GST is not included in revenue from operations. In view of the aforesaid restructuring of indirect taxes, revenue from operations for the year ended on March 31, 2018 is not comparable with the previous year.