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 the subjects for guidance and use of the officers. Home list manuals central excise manual central excise practice manual this central excise practice manual. Jul 10, 2014 accordingly, the duty leviable under the compounded levy scheme has been modified. Download free ebook titled service tax negative list regime by ca pritam mahure. Departmental circular nor a manual of instructions issued by the central board of. The zero excise duty route will now be available in addition to the cenvat route under which manufacturers can pay excise duty on the final product and avail of credit of duty paid on inputs. Budget 2014 changes in excise duty rates and baggage. Excise and customs or the commissionerate of central excise. Annual report 2014 the national statistical commission have the privilege to present their eighth report as required under the government of india resolution dated 1st june 2005 published in the gazette of india extraordinary partiii section4. Thus, audit was not able to comment on the performance of these commissionerates. Changes in excise duty and notification india budget 2014. Presenting the union budget in lok sabha today, the finance minister announced that there will be no change in the normal rate of excise duty of 12% and the normal rate of.
An attempt has been made to redraft the most important portions of the earlier manual so that the office procedure in central excise can be standardized. Central excise law manual 201718, by r k jain, 9788175885257. Nepals excise systems and the legal frameworks world customs. Excise tax was a major source of tax revenue in nepal until the late 1990s. Central excise without books maximum marks 100 pass marks 50 c time 3 hours syllabus. To locate an hs code for an item, please click on the appropriate chapter below. Union report 3 of 2017 revenue indirect taxes central excise cag. Chapter vi effectiveness of tax administration and. Central excise bhavan, race course ring road, rajkot. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. For all categories of service providers penalties complete reverse charge mechanism w. Arrear recovery manual for central excise, customs and.
Detailed manual scrutiny of service tax returns cbec vide circular no. Matters relating to central excise including central excise tariff act, 1985 5 of 1986 and service tax administration. Summary of notifications, circulars from 16 service tax 1. Buy central excise law manual 201718 book online at low price in india on. To avail this facility the assessee is required to have a netbanking account with any of the banks listed below. General rules for interpretation of the schedule to the central excise tariff act, 1985. Central excise act, 1944 1 of 1944 and in supersession of i notification of the government of. Chapter 3 levy and collection of central excise duty on. Chapter ii levy and collection of central excise duty on plastics and. Central excise and service tax audit norms to be followed by the audit commissionerates. A central excise and service tax audit manual, 2015 was also issued by the directorate general of audit of the cbec in this regard. Central excise tariff no change 4819 10 cartons, boxes and cases, of corrugated paper or paperboard. The effective rate of excise duty of 10% on nonpetroleum products is being increased to 12% with a few exceptions. The excise duty structure on mobile handsets has been restructured so as to provide that all mobile handsets will attract 1% excise duty if cenvat benefit is not availed of.
Current, maintained in terms of part v of the excise manual of. Of the 54 categories of excisable goods in nepal in the fiscal year 2014. Central excise revenue for the period 2014 to 201516. The effective rate of excise duty of 10% on nonpetroleum products is being increased to 12% with a few exceptions where exemptionsconcessions have been given.
Get the latest central excise manual pdf updates here at studychacha. An amendment has been proposed in the finance bill, 20 clause 92 read with the sixth schedule to delete the current subheading 1517 90 20 and entries relating thereto from the tariff. Finotax offers to its users visitors various tax and other commonly used forms compiled in microsoft excel and or fillable pdf formats which you can fill before print on your pc. Central excise tariff central excise tariff act, 1985 general proposals involving changes in rates of duty 1. Procedure manual which was last printed in the 70s. June 30, 2015 has revised the earlier prescribed procedure for carrying out detailed scrutiny of returns laid down vide circular no.
Effective use of aarogya setu app for breaking the chain of transmission of covid19. Rectifcation or mistake of pxyment of service tax deposited undcr code and wrong service tax code reg. Manuals home page of central board of indirect taxes and. Notifications issued for providing further relief during. Notifications and circular issued to provide relief to taxpayers in view of spread of novel corona virus covid19 circular no. Any suggestions for improvement will be gratefully accepted. Mar 19, 2012 central excise tariff central excise tariff act, 1985 general proposals involving changes in rates of duty 1. Rates of service tax rates of interest payment of service tax returns. Download free ebook on service tax updated till 14. Administration of sales tax laws validation act, 1956 7 of 1956. Excisable goods refers to movable and marketable goods which are listed in the schedules to the central excise tariff act.
Central excise manual pdf 201920202021 studychacha. The manual does not deal with legal interpretations and rulings on central excise and service tax matters. Accordingly, the duty leviable under the compounded levy scheme has been modified. Some important forms, due dates and frequency thereof. Central excise tariff act, 1985 5 of 1986 hereinafter referred to as the excise. Central excise manual chapter 1 parti, introduction, an overview of central excise, chapter2 parti registration and ecc number, new excise control code. Summary of notifications, circulars from 16thjune2015 to 15thjuly2015 service tax 1.
Changes in excise duty and notification india budget 201415. Chapter vi effectiveness of tax administration and internal. Central excise without books maximum marks 100 pass marks 50 c time 3 hours time allowed. Central excise is a duty on the manufacture or production of all excisable goods in india. Central excise, rules, tariff, acts, notifications, manual. Ale14, fapitatministry of finance, department of revenue 39. Central excise practice manual tax management india. Budget 2014 changes in excise duty rates and baggage rules. Central excise manual, chapter2, introduction, persons. 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 the subjects for guidance and use of the officers.
Budget 201415 changes in excise duty in budget 2014 2015. In this connection, it is to inform that during the financial year 20 14 cti was issued from technical section hq, central excise, ahmedabadill. Additional duties of excise goods of special importance act, 1957 58 of 1957 4. General explanatory notes and additional notes additional duties of excise goods of special importance act, 1957 58 of 1957. Mohan krishna assistant commissioner, central excise, rajkot. Please click here to access the epayment facility for the following banks. Compendium on maintenance of records in central excise serial no. As per the manual for the scrutiny of central excise returns.
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