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. |
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. |
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. |
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. |
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 ? |
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 ?
|
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. |
Q.12 |
What should I do when I
change my e mail address ? |
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. |
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 . |