- Notification: Service Tax:
Amendment in Place of Provision of Services Rules, 2012 to exclude online information and database access or retrieval services from the definition of telecommunication service
The Central Government vide Notification No. 51/2016 – Service Tax dated November 30, 2016 has formed Place of Provision of Services (Second Amendment) Rules, 2016 to amend Rule 2(q) of the Place of Provision of Services Rules, 2012 (“the POPOS Rules”) dealing with definition of telecommunication services.
In Rule 2(q) after the words “include broadcasting” the words “and online information and database access or retrieval” has been inserted. With effect of this amendment definition of telecommunication service under the POPOS Rules is as under-
(q) “telecommunication service” means service of any description (including electronic mail, voice mail, data services, audio text services, video text services, radio paging and cellular mobile telephone services) which is made available to users by means of any transmission or reception of signs, signals, writing, images and sounds or intelligence of any nature, by wire, radio, visual or other electro-magnetic means but shall not include broadcasting and online information and database access or retrieval services.
Further, the aforementioned amendment shall be effective from December 1, 2016.
- Notification: Customs:
Courier Imports and Exports (Clearance) Amendment Regulations, 2016
The Central Board of Excise and Customs (“the Board”) vide Notification No. 142/2016-Customs (N.T.) dated November 29, 2016 has made the Courier Imports and Exports (Clearance) Amendment Regulations, 2016 to make amendments in Regulation 6 of Courier Imports and Exports (Clearance) Regulations, 1998 (“the courier imports and exports regulations”) dealing with clearance of export goods, namely-
- Regulation 6(1) of the courier imports and exports regulations
In the regulation 6 (1) after the words, brackets and letters “Form Courier Shipping Bill-II (CSB-II)”, the words and letters has been inserted namely, “Courier Shipping Bill CSB-V,”.
- Regulation 6(3) of the courier imports and exports regulations
In regulation 6(3), after the words, brackets and letters “Form Courier Shipping Bill-II (CSB-II), the words and letters has been inserted namely “Courier Shipping Bill CSB-V”.
Further the Board has also substituted the proviso after Regulation 6(3) with the words and figure namely-
“Provided that for the goods specified in Appendix 3C of the Foreign Trade Policy (2015-20), such entry shall be made in the Form Courier Shipping Bill CSB-V.”
Thus, now an authorised courier shall also be required to file a statement under form Courier Shipping Bill CSB-V before departure of any flight containing such export goods at the airport or before crossing the international border by any other mode of transport at the land customs station with the proper officer. Further, authorised courier or his agent shall also be required to make entry of goods for export in shipping bill in Form Courier Shipping Bill CSB-V.
- Notification: Rajasthan VAT:
Exemption to Point of Sale Devices including Micro ATM from tax
The Rajasthan Government vide Notification No. F12 (102)/FD/TAX/2016-62 dated November 30, 2016 has amended the Schedule -I appended to Rajasthan Value Added Tax Act, 2003 (“RVAT Act”) stipulating the list of goods which are exempt from tax thereby inserting a new serial no. 163 after serial no. 162 namely-
|S.No.||Description of Goods||Conditions, if any|
|163||Point of Sale (PoS) Devices including Micro ATM|
Thus, with effect of this notification Point of Sale Device including Micro ATM shall be exempt from tax under the RVAT Act.