CUSTOMS |
Q.1 |
Please give me the
rate of duty on a particular item |
A.1 |
We regret that we
do not have the personnel at present to give specific rates of duty. All
the necessary information to work out the rate on your own is given on the
web site. |
Q.2 |
I am not able to
find the latest notification or a particular
notification. |
A.2 |
As soon as a
notification is received by us it is put on the "what"s new".
If you are already conversant with the tariff, you need look no
further.
The site has two
separate ways of finding notifications. We have the "currently valid
notifications". At any point of time these notifications are listed by
the first notification no. and are amended up to date. The amending
notifications are listed in "italics" at the bottom of each
notification. For example, notification 16/2000-customs, dated
1-3-2000 has been amended by notification No. 31/2000 Cus., dated
24-3-2000.
We also give you
the facility of checking the original wording of all "notifications
issued in the year 2000". (un-amended) This will be of use if you want
to check when a particular change was made.
To find a
particular notification, you can also use the search from the main
page. Please note that notifications of a general nature covering several
tariff items are shown in general exemptions at the top bar of the
tariff. Notifications pertaining to a single tariff item are hyperlinked
from the bottom of the tariff item. Existing Anti-dumping notifications
can be checked from a single list which can be reached from the main page
of the tariff. |
Q.3 |
I need
Notification No. 1/64-customs, dated 18-01-1964 which prohibits the
import of certain goods. |
A.3 |
Click here for Notification
1/64-Cus., dated 18-01-1964. |
Q.4 |
I have a digital
photo camera which I bought here in South America. I am working here on an
assignment and will return to india after two months. My problem is I
don"t have the recipt of digital photo camera which I bought for USD 400,
almost four months ago. Could you please tell me , how can I prove the
actual cost and the usage time of it, at airport for customs
duty. |
A.4 |
The Indian Customs
will have the approximate value of digital camera of popular make/brands.
You can also get a copy of the manufacturers brochure/printed pricelist of
the digital camera, from any dealer and that can be shown to
Customs |
Q.5 |
I am residing in
Denmark for the last 14 months wish to bring a used microwave oven
(Costing Approximately 4,200 INR (800 DKK) and weighing 15 Kilograms) with
me to India. I purchased this oven here in Denmark 6 months back and I
have been using this oven for my personal use in my kitchen. Now while
coming to India I wish to bring this item with me. I am not
aware of Indian customs rules. Would you please help me sending rules and
regulations for the above said article and also the amount of custom duty
to be paid in case, if this item falls in any category of articles to be
charged under customs rules. |
A.5 |
You are entitled to
Rs 12000 allowance. If there is no other new/electronic gadget being
imported by you, then the used Microwave oven can be cleared free of duty
within the permissible allowance |
Q.6 |
I am NRI US citizen
and I plan to travel to India (mother land) in coming days. Although I
have obtained info about Duty Free Allowances, I am still afraid about
harassment from Indian custom officers. |
A.6 |
Thank you for your
letter. As long as you are complying with the provisions of the law there
is nothing to fear. In the event of any harassment by any officer, you may
immediately contact the senior most officers on duty, usually the Deputy
Commissioner of Customs. In case of demands for illegal
gratification/graft, there are explicit directions/Notices at every
airport on whom to contact |
Q.7 |
We want to import
parts of lead acid battery from china however lead acid battery complete
from china is facing anti dumping duty we plan to manufacture batteries
here in india after importing only some parts and making some of them in
india. Is it legal ? |
A.7 |
In absence of any
details as to what is being imported it is not possible to give any
clarification. As regards importability/Anti dumping duty please make a
reference to DGFT/Ministry of Commerce |
Q.8 |
Please can you
clarify what the duty free allowance is for someone of Indian Origin
(British passport holder flying to India form the UK) returning to
India for a short holiday ? Some Web sites say it is RS 6,000.00 and on
others I have seen it is Rs 12,000.00. |
A.8 |
The persons of
Indian origin (British Passport holder) coming to India are eligible to a
free allowance of Rs 12000/
|
Q.9 |
I am Canadian
citizen. I would like to bring a new car to India. Furthermore, I would
like to know that how much is the custom duty on a BRAND NEW
car? |
A.9 |
The total Customs
duty incidence on cars comes to around 181%. The car can only be imported,
if you are transferring residence into India and the engine capacity is
less than 1600 cc (for new cars), there is no cc limit for old and used
cars, in your possession for more than 1 year |
Q.10 |
I am travelling
this week to India for a week. I have special dietary needs and would like
to take some frozen chicken and meat meals for my personal use during my
stay. Please advise if there are any restrictions. |
A.10 |
The Indian Customs
will allow you to clear food items etc if they are imported for your own
personal use during your stay of 1 week in India. The value of personal
effects/goods including food items,upto Rs 12,000 are allowed free of any
Customs duty.. |
Q.11 |
I am an Indian
national residing in the UK for the past 8 years, and now planning to
return back to India for good. I have gone through the website and have
noted the customs allowances / contents in Annex 1 and 2 etc. However I
was not still clear about the exact procedure particularly in terms of the
paperwork involved. Should I have to have any formal kind of paper work
for customs purposes (to avail transfer of residence) before I ship our
house hold articles via a removal company? And also can I avail a door to
door service or customs clearance in an inland customs depot (in
Bangalore)? |
A.11 |
You are entitled to claim a Transfer of Residence. This allows you
certain duty concessions, on the list of items mentioned in the Annex. For
all other items, there is no duty. As regards being able to clear it at
ICD,Bangalore, and the answers yes You are advised to have a complete,
carton wise inventory of goods. For the electronic items, the purchase
bill/invoices also come in handy in helping the Customs officer in
arriving at the fair value
|
Q.12 |
An American
national suffering from "attention deficit hyperactivity disorder" and
using prescription drug "Adderall XR", is travelling to Italy and
Australia for studies. He is carrying sufficient quantity of the
drug to last him for six months. On his way to Australia, he also
wishes to visit India with the drug in his possession. Grateful
indicate by return message whether there would be any problem for him to
carry the drug in and out of India and, if so, the procedure for him to
get a special permission for the purpose. The chemical components of the
drug are as follows:
i. Dextro-amphetamine
Saccharate ii. Amphetamine
Asparate iii. Dextro-amphetamine
Sulphate iv. Amphetamine Sulphate |
A.12 |
There is no difficulty in Customs clearance, as long as the
medicines are in quantities sufficient for his consumption and as long as
he has the necessary prescriptions/ Doctors certificate
|
Q.13 |
I would like to
have clarification on one point where husband and wife are returning
separately to India at separate time after working abroad on independent
job visa. do they have independent right to transfer of residence
concessions as allowed in the rules. |
A.13 |
As long as the visa and job status are identifiably independent,
and the fact that husband and wife are returning to India separately, the
duty free entitlements of each passenger will be available to you.
However, for certain benefits like the Transfer of Residence, being one
family your total entitlements for duty concession gets restricted to Rs
1.5 lac only
|
Q.14 |
I am a Non
Resident Indian. I am posted in Jersey since May 1998. I shall be
returning back to India shortly. I have a computer, which is more than
three years old. I am not in a position to dispose it off. As now a days
no body buys old computers. If I bring it with me back to India, will it
attract custom duty if so how much and what shall be the basis. I am not
having any receipt. What do I do. For me it would not be worth more
then Rs 6000/. If the custom officer values it more then then I
would not like to take the delivery. I would however like to keep the hard
disk with me. |
A.14 |
In case you are coming to India on transfer of Residence, there are
certain duty concessions. The computer in question will also be eligible
for a concessional rates of duty approximately 35%. As regards the value,
the depreciation rate is 16%, 12% and 10%, for each of the years, making a
total of 38% on the original purchase price. You can calculate the duty
liability accordingly
|
Q.15 |
I"m an Indian and employed in Germany on Green card. I"ve a laptop
here, which I carry with me wherever I go. In next few months I"m planning
to visit my family in India for 3-4 weeks. Now my question is - will
carrying a laptop with me attract customs problems, though the item is not
being imported but is a part of personal effects? If "Yes", then what
should be the course of action.
|
A.15 |
You have not given your job description/nature of visit to India. I
may advise that you are entitled to carry your laptop as long as it is a
part of your personal effects, i.e. it is being used by you and is
required for your official purposes.
|
Q.16 |
How the CIF Value is arrived in case of Imports of goods by
Air on FOB Basis
|
A.16 |
The duty is always calculated on C.I.F. In case the actual
insurance/freight are not available, the Customs Act provides for levy of
a notional freight and insurance
|
Q.17 |
Whether the term "P. C".used in the Baggage Rules includes a LapTop
which is a constant companion of a professional and the term
"professional" will cover a research student,e.g. a student who conducted
research for Ph. D. degree in a well-known university and who has
been receiving stipend for the same.
|
A.17 |
The laptop is not treated as a P.C, being a distinct entity. As
regards being able to Cary it, I may advise that there exist a provision
for issue of an EXPORT CERTIFICATE. Any person who is going abroad can get
the certificate issued from any Customs formation and on its production
while re-entering India the same can be cleared without payment of Customs
duty.
|
Q.18 |
We introduce ourselves as a designers and consultants in industrial
automation. We wish to enter in to a business of distributorship of CNC
wood routing machines manufactured in usa. We will be acting as a
distributor/ technical representative of the parent company in USA.
Principally the parent company is agreed to appoint us as an authorized
distributor/technical representative .in India. We would like to know the
formalities needs to be done by us as well as the parent company to start
this business.
|
A.18 |
You are advised to approach the Custom House/Port/ICD from where
the goods are proposed to be imported or exported. You may also like to
register yourself with the nearest office of the DGFT (Directorate General
of Foreign Trade) in the Ministry of Commerce. For further details you may
see the Customs and DGFT websites regards
|
Q.19 |
I am looking for information on clearance through Mumbai Customs of
item 8482( Ball & Roller Bearings) for year 2001.
|
A.19 |
The import details are published daily (DAILY LISTING).You may
approach the Mumbai Custom House PRO for further details. Alternatively,
the import details can be obtained from the Directorate of Commercial
Intelligence and statistics (DGCIS), Ministry of Commerce, Kolkata . you
may also contact them through e-mail viz.mrc@dgcis.nic.in
|
Q.20 |
I would like to have clarification on one point where husband and
wife are returning separately to India at separate time after working
abroad on independent job visa. do they have independent right to transfer
of residence concessions as allowed in the rules.
|
A.20 |
As long as the visa and job status are identifiably independent,
and the fact that husband and wife are returning to India separately, the
duty free entitlements of each passenger will be available to you.
However, for certain benefits like the Transfer of Residence, being one
family your total entitlements for duty concession gets restricted to Rs
1.5 lac only
|
Q.21 |
Please can you clear up one thing. Can a person of Indian origin
bring up to RS 12,000.00 of goods into India free of duty. By person of
Indian origin I mean someone travelling on a British passport. Can the
person bring any goods apart from those mentioned on the Annexure I and
Annexure II on the web site, as long as the value of such goods does not
exceed 12,000 rupees in which case the goods are liable to
tax.
|
A.21 |
Regarding your query as to whether an Indian holding British
passport is eligible for the Rs 12000 free allowance it is advised that
your status is of a tourist of Indian origin. Such tourists can get the
12000 duty free allowance. In case the tourist is coming via Pakistan the
entitlements are less
|
Q.22 |
I am an Indian citizen and have been residing in the US for the
past four years. I plan on returning back to India permanently in a
couple of months. I wanted to check with you about the custom
rules for shipping household items from here
|
A.22 |
The CBEC website mentions all the details and entitlements, please
go through it carefully. In case you are Transferring Residence to India,
the T.R benefits are also available to you for all your household effects.
Under TR, the electronic items (detailed list is on the website)are
subject to a concessional rate of duty of 35% only.while all other goods
are allowed free of duty
|
Q.23 |
WRT the attacks on Sept 11th 2001 on WTC, what are the revised
rates (i.e. total allowable limit in INR) of duty free baggage allowed for
Indian nationals who have gone abroad on professional visits for 90 days
or so. Secondly, do mobile phones qualify as professional equipment and
are they exempt from duty? Thirdly, how much foreign currency can a person
get into India without filling CDF.
|
A.23 |
Please go throughout the CBEC website for details. You are entitled
to Rs 12000/ duty free allowance. The mobile phone will be charged to
duty. The F.C limit is 10,000 USD equivalent or less.
|
Q.24 |
My sister is coming from US to India for a visit for 30 days. She
has a US green card but she is a citizen of India. The last time she
visited india was more than 1.5 year ago. She bought a microwave oven
about a year ago and she is bringing it with her to India. She has a
receipt of the purchase date and price (50 dollars) of the microwave oven.
She has no other items that are new. Everything else is her clothes and
itmes of daily use. According to the customs law can the microwave be
considered towards the duty free entitlement of Rs 12000.00 If not how
much tax she has to pay.
|
A.24 |
The Customs have their own pricelist (Usually the manufacturers
price, for all known brands). In case the 50 USD price is from a
manufacturer/dealer, with original invoice, this should be acceptable to
Customs and would be allowed free of duty, within the Rs 12000
limit
|
Q.25 |
I am returning to India after 26 months of abroad (USA) stay. In
the process I have to carry my music system and DVD player to India
because I just cannot give it away. Please let me know the procedure,
entitlement for me. I am an Indian resident.
|
A.25 |
The CBEC website gives you the necessary details , please go
through it carefully for your entitlements. You are normally entitled to a
duty free allowance of Rs 12000/. In case of Claim for transfer of
residence, you will get further duty concession and depreciation on the
value of the goods
|
Q.26 |
I have been living in Australia for last more than 18 months and
will be permanently returning to India in March. During my course of stay
here, I have bought certain items: 1. Laptop Computer(purchase price
Rs. Rs.80,000/- bought in March"00) 2. VCR (Price Rs. 6700/- bought in
Jan"00); 3. Printer (Price Rs. Rs. 6500/- bought in Aug"00); 4. A
Portable music system(price Rs.2000/- bought in Jan"00). These items
were kind of necessity when I bought them. I can also use them in India
but would like to know if I need to pay custom duty if I bring these to
India on my return. What would be rate of duty. And will the duty be on
purchase price or the depreciated value as most of the items are more than
one year old.
|
A.26 |
The CBEC website has already given a user-friendly description of
your entitlements. Please go through it carefully, as ll your queries get
resolved there. Yes, you will have to pay duty on all these items, but at
a depreciated value. Further, if you are claiming Transfer of Residence,
the duty concession is also available
|
Q.27 |
I have a digital photo camera which I bought here in South America.
I am working here on an assignment and will return to india after two
months. My problem is I don"t have the receipt of digital photo camera
which I bought for USD 400, almost four months ago. Could you please tell
me , how can I prove the actual cost and the usage time of it, at airport
for customs duty.
|
A.27 |
The Indian Customs will have the approximate value of digital
camera of popular make/brands. You can also get a copy of the
manufacturers brochure/printed pricelist,of the digital camera, from
any dealer and that can be shown to Customs
|
Q.28 |
I am residing in Denmark for the last 14 months wish to bring a
used microwave oven ( Costing Approximately 4,200 INR ( 800 DKK) and
weighing 15 Kilograms) with me to India. I purchased this oven here in
Denmark 6 months back and I have been using this oven for my personal use
in my kitchen. Now while coming to India I wish to bring this item with
me. I am not aware of Indian customs rules. Would you please help me
sending rules and regulations for the above said article and also the
amount of custom duty to be paid incase, if this item falls in any
category of articles to be charged under customs rules.
|
A.28 |
You are entitled to Rs 12000 allowance. If there is no other
new/electronic gadget being imported by you, then the used Microwave oven
can be cleared free of duty within the permissible allowance
|
Q.29 |
I am NRI US citizen and I plan to visit India (mother land) in
coming days. Although I have obtained info about Duty Free Allowances, I
am still afraid about harassment from Indian custom officers in Bombay. If
I am forced to pay bribery, what should I do? Who should I contact for
this kind of act?
|
A.29 |
As long as you are complying with the provisions of the law there
is nothing to fear. In the event of any harassment by any officer, you may
immediately contact the senior most officer on duty, usually the Deputy
Commissioner of Customs. In case of demands for illegal
gratification/graft, there are explicit directions/Notices at every
airport on whom to contact
|
Q.30 |
We want to import parts of lead acid battery from china however
lead acid battery complete from china is facing anti dumping duty we plan
to manufacture batteries here in India after importing only some parts and
making some of them in India
|
A.30 |
In absence of any details as to what is being imported it is not
possible to give any clarification. As regards importability/Anti dumping
duty Please make a reference to DGFT/Ministry of Commerce
|
Q.31 |
Please can you clarify what the duty free allowance is for someone
of Indian Origin (British passport holder flying to India form the
UK) returning to India for a short holiday ?
|
A.31 |
The persons of Indian origin (British Passport holder) coming to
India are eligible to a free allowance of Rs 12000/
|
Q.32 |
I am travelling this week to India for a week. I have special
dietary needs and would like to take some frozen chicken and meat meals
for my personal use during my stay.
|
A.32 |
The Indian Customs will allow you to clear food items etc if they
are imported for your own personal use during your stay of 1 week in
India. The value of personal effects/goods including food items,upto Rs
12,000 are allowed free of any Customs duty.
|
|
|
CENTRAL
EXCISE |
Q.1 |
What is Excise
Duty? Is it collected by the State Government or the Central Government?
How is it different from Sales Tax? |
A.1 |
Excise duty is a
tax on manufacture or production of goods. Excise duty on alcohol,
alcoholic preparations, and narcotic substances is collected by the State
Government and is called "State Excise" duty. The Excise duty on rest of
goods is called "Central Excise" duty and is collected in terms of Section
3 of the Central Excise Act, 1944. Sales Tax is different from the Excise
duty as former is a tax on the act of sale while the latter is a tax on
the act of manufacture or production of goods. |
Q.2 |
Whether a
manufacturer or producer of goods is required to obtain a license from the
Central Excise department for payment of Central Excise
duty? |
A.2 |
No license is
required and a simple registration with the Central Excise department
would suffice. |
Q.3 |
What categories of
persons are required to obtain registration with the Central Excise
department? |
A.3 |
Subject to
specified conditions, generally the following categories of persons are
required to get themselves registered with the Central Excise department:
(i) Every manufacturer of dutiable excisable goods; (ii) First and second
stage dealers or importers desiring to issue Cenvatable invoices; (iii)
Persons holding bonded warehouses for storing non-duty paid goods; (iv)
persons who obtain excisable goods for availing end-use based
exemption. |
Q.4 |
Is there any
category of persons who are exempt from obtaining
registration? |
A.4 |
Yes. Subject to
specified conditions, the following categories of persons need not obtain
Central Excise registration. (i) Manufacturers of goods which are
chargeable to nil rate of duty or are fully exempt; (ii) SSI manufacturers
having annual turnover of below Rs.90 lakhs. Once their turnover touches
Rs.90 lakhs, they should give the prescribed declaration to the
Jurisdictional Superintendent of Central Excise; (iii) Job-workers of
ready-made garments if the principal manufacturer undertakes to discharge
the duty liability; (iv) Approved/licensed units in Export Processing
Zones, Special Economic Zones and 100% Export Oriented
Units. |
Q.5 |
What is the
procedure for obtaining registration? |
A.5 |
Apply to the nearest
Central Excise Division Office in Form A.1 along with a self attested copy
of the PAN issued by the Income Tax Department. After post verification, a
regular Registration certificate in form RC is normally issued
immediately, as far as possible |
Q.6 |
What are the items
on which Central Excise duty is leviable? |
A.6 |
All goods listed in
the Central Excise Tariff Act, 1985 attract Central Excise duty unless
specified to the contrary in the Act itself or under any notification
issued under the Central Excise Act, 1944 by the appropriate statutory
authority. |
Q.7 |
Who is liable to
pay Central Excise duty? |
A.7 |
Generally speaking, the
manufacturer who actually undertakes manufacturing activity is liable to
pay Central Excise duty. A person does not become a manufacturer simply by
supplying raw materials to the manufacturer or getting his goods
manufactured according to his own specifications, brand name or trade
name, etc. However, for the textile sector, the option is with the
supplier of raw materials or with the job worker to pay duty. |
Q.8 |
What is the rate of
duty on various category of goods? |
A.8 |
The rate of duty on
each item is specified in the Central Excise Tariff Act, 1985. In some
cases, the statutory rates of duty have been lowered or reduced to Nil by
the Central Government in terms of Section 5A of the Central Excise Act,
1944. Anyone interested in knowing the effective rates of duty in respect
of any goods must refer to the Tariff or seek guidance from the nearest
Central Excise Officer, if necessary. |
Q.9 |
Is there any
exemption from payment of duty for Small Scale
Industries? |
A.9 |
Generally speaking, the Small Scale
Units, who manufacture the goods specified in the relevant exemption
notifications and fulfil the conditions specified in such exemption
notifications, are exempt from payment of duty till their aggregate
clearances do not exceed Rs.1 Crore in a financial year. The Small-Scale
units whose clearances in the previous financial year exceeded the limit
of Rs.3 Crores, which will also include the value of exempted goods
(excluding exports), are not entitled to such exemption. Generally
speaking, the Small Scale units who are availing the CENVAT credit are
required to pay duty at concessional rate of 60% of the prescribed rate
till their clearances reach Rs.1 Crore. For further details, please
consult the nearest Central Excise Range Office. |
Q.10 |
What is the period
for filing returns by the assessee? |
A.10 |
An SSI unit is
required to file returns on quarterly basis within 20 days from the date
of completion of the quarter, but non-SSI units are required to file
returns on monthly basis within 10 days from the date of completion of
month. |
Q.11 |
What action
department takes for non-filing of returns? |
A.11 |
A penal action is
envisaged on failure to file the returns in time. Penalty may extend up to
Rs.2000/-. |
Q.12 |
How and when
Central Excise duty is to be paid? |
A.12 |
An SSI unit has to pay duty
on monthly basis by 15th of the succeeding month. Other units are required
to pay duty on monthly basis within 5 days of completion of the month in
question.. The assessee is required to deposit the amount of duty payable
in the nominated bank along with the prescribed TR-6 challan and on this
amount being credited in the government account, he can take credit in the
PLA register. Such credited amount can then be utilized for discharging
the duty on goods cleared from his factory. However, for the month of
March, the duty has to be paid by 31st March, both for SSI and Non SSI
units. Further, in case of default in payment of duty, the interest is
leviable @ 2% per month or Rs. 1000/- per day, which ever is higher,
starting from the date on which the duty was required to be paid till the
date of payment (subject to the interest not exceeding the duty amount. |
Q.13 |
What is the
facility for mitigating the cascading effect of duty? What is CENVAT? |
A.13 |
Subject to
prescribed conditions, the assessee has to obtain a duty paid invoice from
the consignor and then he can take credit of such duty amount in the
account maintained for this purpose and the same can be utilized by him
for the payment of the duty on the goods from his factory. This credit is
called CENVAT. Please consult the nearest Central Excise Range Office for
further information. |
Q.14 |
What formality of
Customs is to be fulfilled at the time of export from the factory or what
is the procedure for export of goods? |
A.14 |
The assessee is
required to inform to the Superintendent/Inspector in the Range Office 24
hours in advance about the proposed consignment of export. The Central
Excise officer remains present while stuffing the goods in the container.
After completion of the stuffing, the container is sealed with the Central
Excise seal in presence of the said officer. Necessary documents such as
ARE-1, invoice, packing list are also signed by the said officer.
Self-sealing facility is also available under which the assessee himself
stuffs the container and take clearance thereof. For more details, please
contact the nearest Central Excise Range Office. |
Q.15 |
Whether Central
Excise registration is separately required by 100% EOU? |
A.15 |
No. The licence
granted by the jurisdictional Custom Officer under Section 58 of the
Customs Act, 1962 is sufficient. |
Q.16 |
What benefit does a
100% Export Oriented Unit get from the Central Excise? |
A.16 |
Subject to
prescribed conditions, no Excise duty is payable on the capital goods, raw
materials, spares, consumables, etc. procured by the 100% EOU.. |
Q.17 |
What is the
procedure to be followed for setting up a 100% EOU? |
A.17 |
On obtaining LOP
from the Development Commissioner, a manufacturer is required to approach
the Commissioner of Central Excise for declaration of the place as a
warehousing station under Section 9 of the Customs Act. Thereafter, the
manufacturer is required to obtain private bonded warehouse licence under
Section 58 of the Customs Act and permission to manufacture goods under
Section 65 of the Customs Act from the jurisdictional Deputy/Assistant
Commissioner. |
Q.18 |
What is CT-3
certificate and who issues it? |
A.18 |
CT-3 certificate is
required to be obtained from the Range Superintendent of Central Excise on
the basis of which a 100% EOU can procure duty free indigenous
goods. |
Q.19 |
What is the
periodical return to be filed by a 100% EOU and when? |
A.19 |
The 100% EOU is
required to file monthly return in prescribed form. |
Q.20 |
Is it permissible
for 100% EOU to sell the goods in local market? |
A.20 |
Yes. Under certain
circumstances, 100% EOUs are permitted by the Development Commissioner to
sell the goods in the local market on payment of appropriate
duty. |
|
|
SERVICE TAX |
Q.1 |
What is e filing ?
|
A.1 |
E filing is a facility for the electronic filing of Service tax returns by the assesse from his office, residence or any other place of choice, through the Internet, by using a computer. The assesse can go to the e filing site `Home Page" by typing the address
http://servicetaxefiling.nic.in in the address bar of the browser.
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Q.2 |
Who can e file their returns ? |
A.2 |
Assesses having a 15 digit STP code and falling under the following categories can avail of the facility of electronic filing their
"Return" for the following services;
a) Telegraph Services (TGH)
b) Telephones (TSU);
c) Life Insurance Services(LIS),;
d) Insurance Auxiliary (IAX),
e) General Insurance Business (GIB);
f) Stockbrokers (STB);
g) Advertising Agencies (ADV) and
h) Courier Services (COU).
i) Banking and Financial (BFN)
j) Custom House Agents (CHA)
This facility will be extended to other services in stages.
The assessee should take care to ensure that he has been indicating his 15 digit STP code in the challans used by him from September 2002. An assessee who has not done this may also opt for e filing but he will have to submit copies of challans manually to the department after e filing his return, evidencing payment of duties, after indicating his 15 digit STP code on each challan.
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Q.3 |
Can all types of returns be filed electronically ? |
A.3 |
At present only Service Tax return ` ST 3" can be filed electronically. |
Q.4 |
Is e filing compulsory ? |
A.4 |
No. E filing of returns is an assesse facilitation measure of the department in continuation of its modernization and simplification program. It is an alternative to the manual filing of returns. |
Q.5 |
What about assesses who fall under more than one category ? |
A.6 |
Assesses coming under the above categories, have to file separate returns for each of the services provided by them. |
Q.6 |
Do they have to simultaneously also file a manual return or submit manual TR6 challans separately? |
A.6 |
If an assessee files electronic returns for any of the permissible categories of services and receives an electronic acknowledgement of the same, he need not file a manual return for the same service. He need not file the manual TR 6 copies for the said returns if he has taken care to ensure that he has been indicating his 15 digit STP code in the challans used by him from September 2002. If the assessee is a provider of more than one service, it is desirable that he pays his challan
service wise, so as to take maximum benefit of the procedure. He should however preserve the manual copies of the TR 6 challan for production before the officer, in the rare occasion it is called for, or as stated above, if the assessee has not been indicating his 15 digit STP code in the challans used by him from September 2002.
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Q.7 |
What is the procedure for e filing ? |
A.7 |
Those assesses coming under the above service categories and who have a 15 digit Service Tax Payer Code allotted to them, should file an application to their jurisdictional AC / DC as laid out in Trade Notice issued in this regard. They should mention a trusted e mail address in their application, so that the department can send them their userword and password to help them file their return. They should log on to the Service Tax E filing Home Page using the Internet. On entering their STP Code, user word and password in the place provided on the Home Page they will be permitted access to the E filing facility. They should then follow the instructions given therein.
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Q.8 |
To whom should I make a request for e filing permission? |
A.8 |
The assesse should file an application to their jurisdictional AC / DC as elucidated in TN mentioned above, for e filing permission. |
Q.9 |
How will the permission for e filing of returns be communicated to the me ?
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A.9 |
The permission for e filing will be communicated to the assesse through the e mail address provided by him. It would also contain the user ID and password required for e filing. |
Q.10 |
Is it necessary for me to have an e mail address ? |
A.10 |
Yes. They should mention a trusted e mail address in their application, so that the department can send them their User Word and Pass word, to help them file their Return. The e mail address will also be required at the time of login. |
Q.11 |
Can I change my user ID and password after I receives the same from the department ?
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A.11 |
While the assesse cannot change the user ID, he can and must change the password immediately after receiving it by e mail from the department. This he can do by logging on to the CBEC website at the address http://www.cbec.gov.in and navigating to the e filing site `Home Page" where he has an option to change his password. He can also directly go to the e filing site Home Page by typing the address
http://servicetaxefiling.nic.in in the address bar of the browser. It is the responsibility of the assesse to keep the password confidential and ensure that it is not known to anyone else. This is to prevent misuse. The responsibility for the return filed using the password of the assesse will be his.
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Q.12 |
What should I do when I change my e mail address ?
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A.12 |
When the assesse changes his e mail address he should intimate the department of his new e mail address. This will help him in continuing to receive messages from the department electronically.
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Q.13 |
What is an STP code ? |
A.13 |
The STP code stands for Service Tax Payer Code. It is used by the computer as a unique identifiers for the assesses records. The department is presently allotting 15 digit STP codes to individual assesses, irrespective of the number of services the assesse may be offering. |
Q.14 |
Do I have to have a STP code for e filing ? |
A.14 |
Yes the assesse has to have a 15 digit STP code for e filing. |
Q.15 |
How can I be allotted a 15 digit STP code ? |
A.15 |
The assesse will be allotted a 15 digit STP code by the jurisdictional Central Central Excise Division after he applies for the same as per the procedure set out in Trade Notice issued in this regard. |
Q.16 |
Is PAN a must for issuing a 15 digit STP code ? |
A.16 |
The Board through its circular No. 35/3/2001 CX.4 dt.27.08.2001 has instructed that every Service Tax Payer should be allotted a PAN based code. However since some assesses are still not having PAN numbers, a provision has also been made in the Computer System for issuing a 15 digit temporary STP code. When the assesse gets his PAN number, he should immediately inform . |