Notifications & Circulars as on May 18, 2016

CBEC

Notification under Service tax

  • Service tax not payable on services provided by the Specified organisations in respect of a religious pilgrimage facilitated by the Ministry of External Affairs of the Government of India under bilateral agreement for the period from July 1, 2012 to August 19, 2014

In accordance with Entry 5A of Para 1 of Notification No. 17/2014-Service Tax dated August 20, 2014, services provide by Specified organizations (Kumaon Mandal Vikas Nigam Limited or ‘Committee’ or ‘State Committee’ as defined in Section 2 of the Haj Committee Act, 2002) in respect of a religious pilgrimage facilitated by the Ministry of External Affairs of the Government of India under bilateral agreement (“the Specified Services”) is exempt from Service tax with effect from August 20, 2014. Further, for the period from July 1, 2012 to August 19, 2014(“the period”) there was liability to pay Service tax on the Specified Services provided by Specified organisations but was not paid as per general practice prevalent.

Now, the Central Government vide Notification No. 25/2016- Service Tax dated May 17, 2016 has in exercise of the powers conferred by Section 11C of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 directed not to pay Service tax on the Specified Services availed during the period.

Read more at: http://www.cbec.gov.in/resources//htdocs-servicetax/st-notifications/st-notifications-2016/st25-2016.pdf

Notifications under Customs

  • Amendment in Notification No. 39/96-Customs dated July 23, 1996 relating to exemption from levy of Customs duty on specified goods imported by Defence, Coast  Guard, Deptt. Of Revenue, Police Forces, HAL, specified ordnance Factories and for ATVP, IGMDP, SAMYUKTA, LCAP, SANGRAHA, DIVYA DRISHTI and DHANUSH Programmes

The Central Government vide Notification No. 33/2016-Customs dated May 17, 2016 has made amendments in Notification No. 39/96- Customs dated July 23, 1996 relating to exemption from levy of Customs duty on specified goods imported by Defence, Coast  Guard, Deptt. Of Revenue, Police Forces, HAL, specified ordnance Factories and for ATVP, IGMDP, SAMYUKTA, LCAP, SANGRAHA, DIVYA DRISHTI and DHANUSH Programmes, namely-

In the said notification-

  • in the TABLE, serial numbers 7, 21, 23, 26, 27 and 28 and the entries relating thereto shall be omitted;
  • in paragraph 2, for item (ix) the following item shall be substituted, namely:-

 “(ix) All goods falling under S. No. 18 and 36 of the TABLE above.”

Read more at: http://www.cbec.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2016/cs-tarr2016/cs33-2016.pdf

  • Levy of provisional Anti-Dumping Duty on import of Seamless tubes, pipes & hollow profiles of iron, alloy or non-alloy steel (other than cast iron and stainless steel), whether hot finished or cold drawn or cold rolled of an external diameter not exceeding 355.6 mm or 14’OD which is originating in or exported from China PR  for a period not exceeding six months

The Central Government vide Notification No. 18/2016-Customs (ADD) dated May 17, 2016 has levied provisional Anti-Dumping duty on import of Seamless tubes, pipes & hollow profiles of iron, alloy or non-alloy steel (other than cast iron and stainless steel), whether hot finished or cold drawn or cold rolled of an external diameter not exceeding 355.6 mm or 14’OD which is originating in or exported from China PR for a period not exceeding six months. Further the duty shall be payable in Indian currency.

Read more at: http://www.cbec.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2016/cs-add2016/csadd18-2016.pdf

Notification under Central Excise

  • Amendment in Notification No. 12/2012- Central Excise dated March 17, 2012 which prescribes effective rate of duty of goods falling under chapter 1 to 96

The Central Government vide Notification No.23/2016 – Central Excise dated May 17, 2016 has made further amendments in Notification No. 12/2012 –Central Excise dated March 17, 2012 which prescribes effective rate of duty on goods falling under chapter 1 to 96. Some of the entries introduced are as follows-

  • in the opening paragraph after the second proviso the following provisos shall be inserted, namely:–

Provided also that nothing contained in this notification shall apply to the goods specified against serial number 113 of the said Table after the 31st day of March, 2017:

 Provided also that nothing contained in this notification shall apply to the goods specified against serial number 113B of the said Table after the 31st day of March, 2017:

Provided also that this notification shall apply to the goods specified against serial number 113C of the said Table with effect from the 1st day of April, 2017:

 Provided also that this notification shall apply to the goods specified against serial number 113D of the said Table with effect from the 1st day of April, 2017:”

  • in the Table, after serial number 113A and the entries relating thereto, Entry 113B , 113C and 113D entries shall be inserted, namely:

Sr.no

Chapter or heading or sub-heading or tariff item of the First Schedule Description of excisable goods Rate Condition No.
113B 2905 or 3823 11 12 The following goods for use in the manufacture of alkyl esters of long chain fatty acids obtained from vegetable oils

commonly known as bio-diesels, namely:-

(i)             RBD Palm Stearin

(ii)           Methanol

(iii)         Sodium Methoxide

NIL 2
113C 29 or 38 Alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio-diesels 6%
113D 2905 or 3823 11 12

The following goods for use in the manufacture of alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio-diesels, namely:-

(i)             RBD Palm Stearin

(ii)            Methanol

(iii)         Sodium Methoxide

6% 2

Read more at: http://www.cbec.gov.in/resources//htdocs-cbec/excise/cx-act/notifications/notfns-2016/cx-tarr2016/ce23-2016.pdf

  • Public Notice: FTP

 Marking of “Y” (for Yes) in the EDI generated Shipping Bills by Exporters would be treated as declaration of intent to claim Merchandise Exports from India Scheme (MEIS) benefit

The Director General of Foreign Trade vide Public Notice No. 09/2015-20 dated May 16, 2016 has simplified the procedure for declaration of intent for EDI shipping bills by making amendments in Paragraph 3.14(a) of the Handbook of Procedures 2015-20. The marking of tick in pursuance of the earlier Public Notice No.47/2015-20 dated December 8, 2015 shall be treated as declaration of intent in case of EDI shipping bills. Further, the marking of tick is mandatory for such bills. 

Read more at: http://dgft.gov.in/Exim/2000/PN/PN16/PN0917.pdf