TIOL-DDT 1559 · Tuesday, 1 March 2011 · story 5 of 5

Budget Notifications

CENTRAL EXCISE NON-TARIFF NOTIFICATIONS

Sl. No.

Notification No. & Date

Subject

1.

No. dated 1st March, 2011

Massive Amendment to CENVAT Credit Rules, 2004.

2.

No. dated 1st March, 2011

Amendment to Central Excise Rules 2002.

3.

No. dated 1st March, 2011

Interest Payable under section 11AA enhanced to 18%.

4.

No. dated 1st March, 2011

Interest Payable under section 11AB enhanced to 18%.

5.

No. dated 1st March, 2011

Amendment to Notification No. dated 30.04.2001-Tariff Value-Textiles and inclusion of Legal Metrology Act.

CENTRAL EXCISE TARIFF NOTIFICATIONS

Sl. No.

Notification No. & Date

Subject

1.

No. dated 1st March, 2011

1% effective rate of Excise Duty levied on 130 items hitherto exempted including Soups, Supari, Coconut Water, Tooth Powder, Candles, Laminated Jute Bags, Fly Ash, Spectacles.

2.

No. dated 1st March, 2011

5% effective rate of Excise Duty levied on a Large Number of goods

3.

No. dated 1st March, 2011

Amends Notification No.3 /2006 dated 1.03.2006-Symbol of Rupee enters Central Excise Notifications.

4.

No. dated 1st March, 2011

Amends Notification No.4 /2006 dated 01.03.2006-4% duty becomes 5%.

5.

No. dated 28th February, 2011

Amends Notification No.5 /2006 dated 01.03.2006-4% duty becomes 5%.

6.

No. dated 1st March, 2011

Amends Notification No.6 /2006 dated 01.03.2006-4% duty becomes 5%.

7.

No. dated 1st March, 2011

Notification No.49 /2006 dated 30.12.2006 exempting printing blocks, Software, rescinded.

8.

No. dated 1st March, 2011

Certain changes made in Notification No.8 /2003 dated 01.03.2003.

9.

No. dated 1st March, 2011

Amends Notification No.59 /2008 dated 07.12.2008 - 4% duty becomes 5%.

10.

No. dated 1st March, 2011

Amends Notification No.10 /2006 dated 01.03.2006 - 4% duty becomes 5%.

11.

No. dated 1st March, 2011

Amends Notification No.29 /2004 dated 09.07.2004 - 4% duty becomes 5%.

12.

No. dated 1st March, 2011

Amends Notification No.30 /2004 dated 09.07.2004 .

13.

No. dated 1st March, 2011

Textile Job Workers exempted from Registration. This should have been a N.T . Notification.

14.

No. dated 1st March, 2011

Exemption to Packaged Software.

15.

No. dated 1st March, 2011

Amends Notification No.03 /2005 dated 24.02.2005.

16.

No. dated 1st March, 2011

Exemption to Parts, Components and Assemblies of Chapter 84 goods.

17.

No. dated 1st March, 2011

Certain goods like Contraceptives and Handicrafts exempted.

18.

No. dated 1st March, 2011

Exemption to Attar.

CUSTOMS TARIFF NOTIFICATIONS

Sl. No.

Notification No. & Date

Subject

1.

No. dated 1st March, 2011

Project imports-Water Supply Project-amendment to Notification No.42 /96- Cus . dated 23.07.1996.

2.

No. dated 1st March, 2011

Amends Notification No.25 /1999- Cus . dated 28.02.1999.

3.

No. dated 1st March, 2011

Amends Notification No.22 /2003- Cus . dated 04.02.2003-certain items deleted from the exempted list.

4.

No. dated 1st March, 2011

Amends Notification No.14 /2004- Cus . dated 08.01.2004- Water Supply Project.

5.

No. dated 1st March, 2011

Education Cess-Certain items deleted from the exempted list.

6.

No. dated 1st March, 2011

SEZ – Exemption from SAD – “Produced or Manufactured” changed to “cleared”. Amends Notification No.45 /2005- Cus . dated 16.05.2005.

7.

No. dated 1st March, 2011

Exemption to Parts and Components of Mobile Handsets- Amends Notification No.23 /2010- Cus. dated 27.02.2010

8.

No. dated 1st March, 2011

Exemption to Certain goods – Amends Notification No.20 /2006- Cus. dated 01.03.2006.

9.

No. dated 1st March, 2011

Exemption to Certain goods – Amends Mega Notification No.21 /2002- Cus . dated 01.03.2002.

10.

No. dated 1st March, 2011

exempts parts, components and accessories for the manufacture of mobile handsets; Notification No.28 /2010- Cus . dated 27.02.2010 superseded.

11.

No. dated 1st March, 2011

Patent and proprietary medicines exempted from SAD – Notification No.29 /2010- Cus . dated 27.02.2010 amended.

12.

No. dated 1st March, 2011

Import of Copper Concentrate – Value of Gold Contained to be excluded for payment of duty.

13.

No. dated 1st March, 2011

Exemption to Packaged Software.

14.

No. dated 1st March, 2011

Art Works, Antiques etc. exempted.

15.

No. dated 1st March, 2011

Exemption from export duty – Iron Ore to attract 20% while Iron Ore Pellets fully exempted.

CUSTOMS NON-TARIFF NOTIFICATION

Sl. No.

Notification No. & Date

Subject

1.

No. dated 1st March, 2011

Anti-Dumping Duty Rules amended.

2.

No. dated 1st March, 2011

Import of Acetate Tow and Filter Rods prohibited.

3.

No. dated 1st March, 2011

Interest fixed at 18% for demands under section 28AA

4.

No. dated 1st March, 2011

Interest fixed at 18% for demands under section 28AB

SERVICE TAX NOTIFICATIONS

Sl. No.

Notification No. & Date

Subject

1.

No. dated 1st March, 2011

Works Contract – Erection Commissioning, Construction-Credit Restricted to 40% when tax is paid on the full value.

2.

No. dated 1st March, 2011

Service Tax Valuation Rules amended-Determination of value of service in relation to money changing.

3.

No. dated 1st March, 2011

Service Tax Rules amended – deemed date of service provision.

4.

No. dated 1st March, 2011

Air Travel – Service Tax for domestic passengers enhance to Rs.150 and to Rs.750 for International Passengers. Notification No.26 /2010-ST dated 22-06-2010 amended.

5.

No. dated 1st March, 2011

Organiser of Business Exhibition exempted if the service is for organizing exhibition abroad.

6.

No. dated 1st March, 2011

Works Contract Service for Jawaharlal Nehru National Urban Renewal Mission and Rajiv Awaas Yojana , exempted.

7.

No. dated 1st March, 2011

insurance under the Rashtriya

Swasthya Bima Yojana exempted.

8.

No. dated 1st March, 2011

Transport of goods by Road, Rail or Air exempted if the goods are Transported from a place outside India and the final destination is also outside India.

9.

No. dated 1st March, 2011

Transport of goods by Air – Value of fare included for Customs Duty exempted

10.

No. dated 1st March, 2011

Services provided in relation to Works Contract Service in Airports exempted.

11.

No. dated 1st March, 2011

Works Contract Service wholly in Airports exempted.

12.

No. dated 1st March, 2011

Export of Services Rules amended. Re arrangement of services

13.

No. dated 1st March, 2011

Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 amended. Re arrangement of services

14.

No. dated 1st March, 2011

Interest on delayed payment of Service Tax to be 18%

15.

No. dated 1st March, 2011

Service Tax – Interest on amount collected in excess – to be 18%.

16.

No. dated 1st March, 2011

Transport of Coastal goods – abatement to be 75%.

17.

No. dated 1st March, 2011

Exemption for Services to SEZ – Complicated refund procedure – Notification No.9 /2009-ST superseded.

18.

No. dated 1st March, 2011

Point of Taxation Rules 2011 notified.

Until Tomorrow with more DDT

Have a Nice Time.

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