Exemption to goods cleared under “served from India” – Capital goods allowed
Under Notification No. 34/2006 – CE, office equipment, professional equipment, office furniture and consumables, related to its service sector business and food items and alcoholic beverages cleared to a certificate holder hotel or stand alone restaurant, are exempted. Now Capital goods including spares are also allowed under this exemption. This is apparently a mistake which is now corrected, as this facility is already available for service providers other than hotels.
NOTIFICATION No. , Dated: October 13, 2006