Directs the service tax payable under section 66b of the finance act, 1994, on the services by way of granting of right of way by local authorities, as defined in subsection 7 of section 3 of the indian telegraph act, 1885, in the period commencing on and from the lst day of july, 2012 and ending with the 30th day of june, 2017, but for the practice, shall not be required to be paid. All industry rates of duty drawback 2012 reg custom. Mar 17, 2012 to be published in the gazette of india, extraordinary, part ii, section 3,subsection i government of india ministry of finance department of revenue new delhi, the 17th march, 2012 notification no. Earlier, refund of cenvat credit available under rule 5 of the cenvat credit rules,2004 was governed by notification no. Central excise practice manual tax management india. Particulars required to be published central excise. Tax and duty manual general warehousing provisions 8 1. E in exercise of the powers conferred by subsection 1 of section 5a of the central excise act, 1944 1 of. Annual general transfer, 2020 in central tax and central excise commissionerate in thiruvanthapuram zone reg. Central excise act, 1944 1 of 1944 and in supersession of i notification of the government of. The manual is structured in separate sections as set out in the table of contents. Revised procedure for electronic filing of central excise returns and for electronic payment of excise duty and service tax arrears under the new portal. Section 66b was inserted by the finance act, 2012 with effect from 1 july 2012. In short span of time it has become a leading information service provider to corporates, ca firms and tax consultants.
Dear stakeholders, as chief commissioner of cgst zone, chandigarh, i feel extremely privileged in presenting the cgst commissionerate chandigarh website to the members of the trade, industry and general public. Circular no 952 2011 cx f no 224 57 2011 cx 6 government of india ministry of finance department of revenue central board of excise and customs new delhi the 8th september 2011 to i the chief commissioner of central excise all ii the chief commissioner of central excise customs all iii. For the administration of the central excise act, 1944 and the central excise rules, 2002 hereinafter referred to as the said rules, manufacturers of excisable goods or any person who deals with excisable goods with some exceptions, or importer of goods, who wants to pass on cenvat credit on imported. Central excise manual chapter 1 parti, introduction, an overview of central excise, chapter2 parti registration and ecc number, new excise control code ecc number, chapter3 assessment classification valuation provisional assessment, classification, valuation, provisionalassessment, manner of payment of duty and account current, scrutiny of assessment, chapter 4 invoice system, transhipment.
Central board of excise and customs home page of central. Tiol tax news, gst, income tax, service tax, customs. Bombay high court stay order related to coercive recovery. December, 2012 chapter 2 central excise law descriptive question 2012dec2 a answer a. Establishment orders central excise, customs and service tax. Press note of arrest under gst law by cgst,ahmedabad south commissionerate. Manuals home page of central board of excise and customs. General rules interpretation of import tariff national calamity contingent duty nccd education cess exemption to specified goods. Some important forms, due dates and frequency thereof. Referencer a reference library for customs, excise. While every effort has been made to ensure that the information hosted in this website is accurate and uptodate, central board of indirect taxes and customs does not hold itself liable for any consequences, legal or otherwise, arising out of use or abuse of any such information. General rules for interpretation of the schedule to the central excise tariff act, 1985.
Unlike service tax and vat, neither cst has any uniform rate, nor is the rate solely dependent upon the category of goods. For this purpose, the country is divided into 10 zones and a chief commissioner of central excise heads each zone. Rule 12 filing of return central excise rules, 2002. In view of covid19 outbreak and to ensure the uninterrupted services, endusers may contact the helpdesk on mobile no. The refund claim can be filed within one year from the relevant date in the specified form by an assessee or even a person who has borne the duty incidence, to the deputyassistant commissioner of central excise having jurisdiction over the factory of manufacture. The central excise law is administered by the central board of indirect taxes and customs cbic through its field formations, the central excise commissionerates. Yearwise index of main notifications in force as on 17. Vatinfoline was launched in the year 2005 by a group of young professionals. To carryout the mission of cbic to administer cgst and central excise, laws aimed at. Eximkey indias dgft, customs, excise, export import. Others home page of central board of excise and customs. Advisory on dedicated email account for attachment to excise tax return bir form no.
Rti manual under section 41b of right to information act, 2005. Central excise manuals ready reckoners home list manuals central excise this law all income tax gst customs fema companies law indian laws wealthtax service tax cenvat credit central excise. Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88a of the cgst rules. Central excise, rules, tariff, acts, notifications, manual, circular. Aug 16, 20 cbecregarding extension of the notification benefit to dvd roms along the lines of cd roms under notification no. Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of gst issued click here.
Buy central excise law manual 201718 book online at low price in india on. Introduction, persons requiring registration, exemption from registration application for registration, fling of declaration in lieu of registration, procedure of issue of registration certificate, issue of registration certificate, period of validity of registration, surrender, cancellation, suspension or revocation of registration lost registration certificates. Legal provisions for recovery of arrears of central excise sections 11, 12 of central excise act,1944 and sec 142 of customs act, 1962. Centralexcisemanual centralexciseact1944chapters centralexciseact1957 excise rules. Arrear recovery manual for central excise, customs and service. Refund of any duty of excise is governed by section 11b of the central excise act. Manual act rules notifications circulars tariff forms. Indian central excise notification, circular instructions tariff acts, excise manaul and excise regulations. Complete indian central excise tariff heading with hs.
Current, maintained in terms of part v of the excise manual of. Central excise law manual 201718, by r k jain, 9788175885257. Central excise duty get daily updated information about central excise duty on manufacturing and export goods in india. Arrear recovery manual for central excise, customs and. Taxpayers subject to excise tax and using efps are mandated to efile and epay the corresponding excise taxes due on removals, effective january 1, 2018.
Service tax notifications central board of indirect. Home list manuals central excise manual central excise practice manual this central excise practice manual. Jain book agency, delhi based book store for all your books related needs. Comparative figures of various countries for the year 2011 comparative cost of revenue collection from 201011 to 201415. Finance act, 1989 of 1989 from section 40 to 49 inland air travel tax. This notification has now been superseded by notification no. Income tax return form for assessment year 201220 by vishal vijay gupta and co. A any tax other than a property tax or capitation i. Rule 22 access to a registered premises central excise. Budget 2012 important changes in central excise duty. What are the products covered under third schedule of central excise act. Central gst, ahmedabad south central excise, ahmedabad.
Arrear recovery manual for central excise, customs and service tax. Union report 3 of 2017 revenue indirect taxes central excise cag. Part 1 general warehousing provisions tax warehouses manual. Central excise manual, chapter2, introduction, persons. Risl rfq for hiring of hiring of services of service tax expert f 2. Running out of time to reignite covideaten economy. Benefit of central excise duty exemption on pipes against s. How to file central excise refund claim taxandregulatoryaffairs. Jan 29, 2016 central excise rules 2002 as amended by notification no. The bombay high court ordered an adinterim stay against coercive recovery pursuant to circular no. For the recovery of dues action is to be taken under section i 1 of the central excise act.
Central excise manual central excise act1944chapters central excise act1957 excise rules. Cenvat credit delayed availment held that there is no provision for denying credit because of delay nor there is any time limit for taking credit in the cenvat credit rules and therefore, the stand taken by the revenue that credit has to be taken within a reasonable period has no basis even the supplementary instructions issued. Central excise tariff notification 272012ce,seeks to rescind notfns 092012 102012 112012 182012 and 232012 c e,central excise tariff notification no. The notification shall come into force on 10 th october, 2012. Procedure of demand recovery of dues of service tax, 8485. Rule 12 filing of return central excise rules, 2002 a2z. Eximkey indias dgft, customs, excise, export import policy. However this act does not contain the rate at which duties are imposed 4. This updated 2012 edition has been largely the effort of ca roopa nayak who. Vilgst updates on gst, vat, service tax, central excise. Buy central excise law manual 201617 book online at low price in india on.
Central excise, rules, tariff, acts, notifications, manual. Procedure for demand recovery of dues of central excise. Notifications central board of indirect taxes and customs. Department of home, prohibition and excise wikipedia. Development bank in developing audit manuals, risk management manuals.
Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. Safeguards, conditions and limitationsnotification no. Service tax, vat and cst an overview taxation basics. The notification shall come into force on 10th october, 2012. Home, prohibition and excise department the department of home, prohibition and excise of state of tamil nadu is one of the departments of government of tamil nadu contents. This is the basic law related to the levy and collection of duties of central excise. Latest indian central excise, cenvat credit rules, tariff, acts, notifications.
March 1, 2016 in exercise of the powers conferred by section 37 of the central excise act, 1944 1 of 1944 and in supersession of the central excise no. Cestat covid19 fm atttends g20 meet for preparing action plan cx extended limitation cannot be invoked if. Procedure for electronic filing of central excise and service tax. Arrear recovery manual for central excise, customs and service tax page 2 the arrears of revenue have been piling up over the years due to which it has been felt necessary to compile a hand book of all legal provisions, including instructions,on. For the administration of the central excise act, 1944 and the central excise rules, 2002 hereinafter referred to as the said rules, manufacturers of excisable goods or any person who deals with excisable goods with some exceptions, or importer of goods, who wants to pass on cenvat credit on imported goods, are required to. Audit delegation of power to head of office reg 202003.
Part 1 general warehousing provisions tax warehouses. Information is being made available at this site purely as a measure of public facilitation. Maamsir, the ministry has notified the all industry rates air of duty drawback 2012 vide notification no. Central excise law manual 201617 buy online now at jain. Particular taxable event cst sale or purchase of the goods in the course of interstate trade or commerce service tax service tax is payable on taxable service.
Nov 29, 2016 registration under central excise law. Date of applicability of amendments in custom and central excise duty. It also has three audit commissionerates and three appeal commissionerates having their offices at chennai and. Cestat covid19 fm atttends g20 meet for preparing action plan cx extended limitation cannot be invoked if assessee stopped. As per rule 112 of the central excise rules, 2002, an invoice should necessarily contain the registration number, address of the concerned central excise division, name of the consignee, description, classification, time and date of removal, mode of transport, vehicle number if any, rate of duty, quantity and value of goods and the duty. The central excise manual prescribed that the department should.
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