The central action plan 201516 of the income tax department released during. Provision of data by principal commissioners commissioners and the epcs for the exercise of air of duty drawback 2019. The central government gets the revenue from central excise, income tax, service tax and customs, and these taxes are administered by central government. Central excise or deputy commissioner of central excise or any other officer of the central excise department, or any person including an officer of the state government.
Central excise rules 2002giridhars original notification no 42012 dated 01. Indian budget 2015 16, import customs duty changes, chapter wise. Central excise practice manual tax management india. Central excise manual of supplementary instructions, 2005. Annual general transfer, 2020 in central tax and central excise commissionerate in thiruvanthapuram zone reg. Arrear recovery manual for central excise, customs and. Guidelines for use of digitally signed invoicesrecords in eformat cbec vide notification no. Indian budget 2015 16, import customs duty changes, chapter wise indian budget 2015 16, central excise duty changes, chapter wise. Jain book agency, delhi based book store for all your books related needs. Service tax and central excise audit norms taxalertindia. Faq on central excise duty on articles of jewellery ganesh k. Establishment orders central excise, customs and service tax. Download central excise rules 2002 file in pdf format.
Central excise registration has to be obtained when the turnover crosses the specified exemption limit. The number of candidates who applied for various selection posts was 1,05,514 and the number of applicants for limited departmental competitive examinations during the year 2015 16 was 864. Service tax and central excise furnishing of annual information return rules, 2016 231 taxation of services. Some important forms, due dates and frequency thereof. However a manufacture of excisable goods can obtain registration from beginning and pay central excise duty without claiming exemption. A total of 1,48,27,504 candidates applied for the eight advertised during the year 2015 16. 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. Excise department is one of the oldest departments in the state and it contributes a major share of the state revenue. Central excise law manual 201718, by r k jain, 9788175885257. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. Service tax changes as per indian union budget 2015 16.
Summary of notifications, circulars from 16 service tax 1. As per the union budget 2015 16 there is no changes in import excise duty for import goods under hs code itc chapter 34 to 38. Central excise law manual 201617 buy online now at jain. Powers of central and the state governments article 265 of the constitution of india provides that both levy and collection of taxes shall be under the authority of law. Indian budget 201516, import customs duty changes, chapter wise. An education guide 234 frequently used notifications mega exemption 352 abatement 371 reverse charge 378 relevant provisions of central excise act, 1944 384 other relevant provisions 414 other notifications 428. Central excise duty changes under hs code chapter 04 indian. Cbdt issued press releases on timely redressal of tax payer grievances and public service delivery. These rates are a reflection of economic trends in the country and are generally designed keeping in mind multiple requirements. Central action plan 201516 archives guide to taxation and.
Indian budget 201516, import customs duty changes, chapter wise indian budget 201516, central excise duty changes, chapter wise. Indian customs manual, cbe central board of excise and customs. The scores of multinationals setting up shop in india may also wish to take advantage of the technical skills at lower costs. Accordingly, the duty leviable under the compounded levy scheme has been modified. No changes under chapter 34 to 38 for excise duty, indian. Indian budget 2015 16, central excise duty changes, chapter wise.
Changes in excise duty and notification india budget 201415. Jul 10, 2014 accordingly, the duty leviable under the compounded levy scheme has been modified. Article 246 indicates bifurcation of powers to make laws, between union government and state governments excise and customs. The department is administering laws related to liquor, narcotic drugs and psychotropic substances and medicinal preparations containing alcohol and narcotic drugs, etc. Grievance redressal is a major aspect of citizen centric governance and is an important feature of the activities of the income tax department.
Buy central excise law manual 201617 book online at low price in india on. Buy central excise law manual 201718 book online at low price in india on. In the case of incomplete information or missing information either in the technicalbid or the financial. Central excise tariff notification 162015,seeks to amend notification no 232003 ce dated the 31st march 2008 so as to omit certain entries and increase the rate of excise duty from 12 to 12 5 in respect of certain entries,central excise tariff notification no. Discuss your views about the above changes of central excise duty for condensed milk under indian budget 201516. Department of materials science and engineering closing. Central excise and service tax audit norms to be followed by the audit commissioneratesreg. There is no legal provision in central excise rules for drawing samples that is the reason why section 144 has been enacted by the parliament in the customs act empowering the. Central excise, customs and service tax official website of cochin commissionenrate. The manual does not deal with legal interpretations and rulings on central excise and service tax matters. Thus, audit was not able to comment on the performance of these commissionerates. July 06, 2015has prescribed the guidelines for issuing invoices, preserving records in electronic form and authentication of records and invoices by digital signatures.
As per the manual for the scrutiny of central excise returns, a monthly report is to. Service tax changes as per indian union budget 201516. Jan 03, 2003 central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. A total of 1,48,27,504 candidates applied for the eight advertised during the year 201516. Date of levy of new rate shall be notified after enactment of finance bill 2015. As per the union budget 201516 there is no changes in import excise duty for import goods under hs code itc chapter 34 to 38.
Revenue audit manualindirect taxes central excise jcetaww. Indian budget 201516, central excise duty changes, chapter wise. Central excise rates are determined by the ministry of finance, with rates changing during budgets. Central excise, customs and service tax official website of. 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. Discuss your views about the above changes of central excise duty for condensed milk under indian budget 2015 16. Home page of central board of indirect taxes and customs. The number of candidates who applied for various selection posts was 1,05,514 and the number of applicants for limited departmental competitive examinations during the year 201516 was 864. Central excise, joint commissioner of central excise assistant commissioner of central excise or deputy commissioner of central excise or any other officer of the central excise department, or any person including an officer of the state government invested by the central board of excise and customs constituted under the central boards of.
This erstwhile collectorate was having wide jurisdiction of entire erstwhile state of uttar pradesh. Home list manuals central excise manual central excise practice manual this central excise practice manual. Jul 01, 2017 central excise rates are determined by the ministry of finance, with rates changing during budgets. Document image 1 image 2 image 3 image 4 image 5 image. Rates of service tax rates of interest payment of service tax returns. 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 excise tariff notification 16 2015,seeks to amend notification no 232003 ce dated the 31st march 2008 so as to omit certain entries and increase the rate of excise duty from 12 to 12 5 in respect of certain entries, central excise tariff notification no. Central excise audit manual computer assisted audit program manual 2009. Indian customs manual, cbe central board of excise and. For all categories of service providers penalties complete reverse charge mechanism w. Registration of the establishment can be taken within 60 days from 1st march, 2016.
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