INDIA BUDGET 2018

 

 

Changes as brought out Budget 2018 in Indirect Taxes

1. GST

  • This year, there are no changes proposed in budget as the same are proposed only on the recommendations of GST council.

2. Customs

  • Education Cess and Secondary Higher Education Cess shall no longer be levied on import of goods. – Notification No.7 and 8/2018- Customs dated February 2, 2018
  • Social Welfare Surcharge introduced as a duty of customs on the goods specified in the First Schedule to the Customs Tariff Act, 1975. The tax shall be calculated at the rate of ten per cent. on the aggregate of duties, taxes and cesses which are levied and collected by the Central Government in the Ministry of Finance (Department of Revenue) under section 12 of the Customs Act, 1962
  • Social Welfare Surcharge introduced as a duty of customs on the goods specified in the First Schedule to the Customs Tariff Act, 1975. The tax shall be calculated at the rate of ten per cent. on the aggregate of duties, taxes and cesses which are levied and collected by the Central Government in the Ministry of Finance (Department of Revenue) under section 12 of the Customs Act, 1962
    The provisions of the Customs Act, 1962 and the rules and regulations made thereunder, including those relating to assessment, non-levy, short-levy, refunds, exemptions, interest, appeals, offences and penalties shall, as far as may be, apply in relation to the levy and collection of the Social Welfare Surcharge on imported goods as they apply in relation to the levy and collection of duties of customs on such goods under the Customs Act, 1962 or the rules or the regulations, as the case may be.
  • An additional duty of customs, to be called the Road and Infrastructure Cess, on the import of goods specified in the Sixth Schedule.
  • Exemption has been given from levy of Social Welfare Surcharge on following goods vide Notification No.11/2018- Customs dated February 2, 2018-
    S.no. Description
    1. All goods falling under the following headings or sub-headings or tariff items- 0207 13 00, 0207 14 00, 0402 21 00,0402 10, 0405 10 00, 0405 90, 0703 20 00, 0713 10 00, 0802 11 00, 0805 40 00, 0806 20, 0808 10 00, 0809 40 00, 0813 20 00, 0901 11, 0901 90 10, 1006,1502, 1515 30 90, 2207 10, 2208, 2510 20, 3102 21 00, 3102 50 00, 3104 30 00, 3105 20 00, 3105 30 00, 3105 40 00, 3105 51, 3105 59 00, 3105 60 00, 3105 90, 3818, 4011 30 00, 5105 29 10, 5111, 5112, 5113, 5208 41, 5208 42, 5208 49, 5208 51, 5208 52, 5208 59, 5209 41, 5209 42 00, 5209 43, 5209 51, 5209 52, 5209 59, 5210 41, 5210 49, 5210 51, 5210 59, 5211 41, 5211 42 00, 5211 43, 5211 51, 5211 52, 5211 59, 5212 15 00, 5212 24 00, 5212 25 00, 5407 10, 5407 41, 5407 42, 5407 43 00, 5407 44, 5407 51, 5407 52, 5407 53 00, 5407 54, 5407 69 00, 5407 71, 5407 72 00, 5407 73 00, 5407 74 00, 5407 81, 5407 82, 5407 83 00, 5407 84, 5407 91, 5407 92 00, 5407 93 00, 5407 94 00, 5408 22, 5408 23 00, 5408 24, 5408 31, 5408 32, 5408 33 00, 5408 34, 5511 10 00, 5511 20 00, 5511 30, 5512 19, 5512 29, 5512 99, 5513 21 00, 5513 23 00, 5513 29 00, 5513 31 00, 5513 39 00, 5513 41 00, 5513 49 00, 5514 21 00, 5514 22 00, 5514 23 00, 5514 29 00, 5514 30, 5514 41 00, 5514 42 00, 5514 43 00, 5514 49 00, 5515, 5516 12 00, 5516 13 00, 5516 14, 5516 24 00, 5516 43 00, 5516 44 00, 5516 93 00, 5516 94 00, 5702 32, 5702 42, 5702 92, 5703 20, 5703 30, 5704 20, 5704 90, 5801, 5802 19, 5804, 5810 10 00, 6001 92 00, 6101 20 00, 6101 30, 6102 10 00, 6102 20 00, 6102 30, 6104 19 (except of wool or fine animal hair or cotton), 6104 41 00, 6104 43 00, 6104 44 00, 6104 49, 6104 51 00, 6104 52 00, 6104 53 00 6104 59, 6104 62 00, 6104 63 00, 6105, 6106, 6107 11 00, 6107 12, 6108 21 00, 6108 22, 6108 91 00, 6108 92, 6109, 6110, 6201 11 00, 6201 12, 6201 13, 6201 91 00, 6201 92 00, 6201 93 00, 6202 11, 6202 12 00, 6202 13 00, 6202 91, 6202 92, 6202 93, 6203, 6204 11 00, 6204 13 00, 6204 19, 6204 31 00, 6204 32 00, 6204 33 00, 6204 39, 6204 41, 6204 42, 6204 43, 6204 44 00, 6204 49, 6204 51 00, 6204 61, 6204 62 00, 6204 69, 6205, 6206 20 00, 6206 30 00, 6206 40 00, 6207 11 00, 6207 19, 6207 99 (other than goods of man-made fibres), 6208 11 00, 6208 19, 6208 91, 6208 92, 6210 206210 30, 6210 40, 6210 50 00, 6211 32 00, 6211 33 00, 6211 42, 6211 43 00, 6212, 6214 10, 6214 20, 6214 90, 6215, 6301 20 00, 6302 21 00, 6302 31 00, 8472 90 91, 8470, 8471, 8473 21 00, 8473 29 00, 8473 50 00 (except parts of heading 8472 90 91 to 8472 90 95)], [line telephone sets and line videophones of heading 8517, 8519 50 00, all prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37 (excluding cards incorporating a magnetic stripe) of heading 8523], [recorded media for reproducing phenomena other than sound or image, of heading 8523], 8531 20, 8532, 8533, 8534 00 00, 8541, [parts of electronic integrated circuits and micro-assemblies, of tariff item 8523 52 or 8542 90 00], 8543 59 10 8543 70 11, 9013 80 10, 9013 90 10, 9026, 9027 20 00, 9027 30, 9027 50, [9027 80(except exposure metres)], 9030 40 00, 9030 82 00.
    2. Carpets and other textile floor coverings, woven, not tufted or flocked, of man-made textile material falling under sub-heading 5702 50.
    3. Men’s or boy’s overcoats, car coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 6103, of wool or fine animal hair ,falling under tariff item 6101 90 90.
    4. Upholstery fabrics falling under the following headings or sub-headings- 5208 39, 5209 31, 5209 32, 5209 39, 5209 49, 5210 39, 5211 31, 5211 32, 5211 39, 5211 49, 5407 61, 5516 22 00, 5516 23 00, 5802 30 00.
    Explanation:- “Upholstery fabrics” means material used on furniture or used to cover walls, as curtains or wall hangings and includes fabric coverings and treatments in automobiles, airplanes or railroad passenger cars.
    5. Dairy spread with milk fat content at least 75% but less than 80%, by weight, falling under tariff item 0405 20 00.
    6. Areca nut falling under sub-heading 0802 80.
    7. All goods falling under sub-heading 2106 90 other than goods covered under S. No 103 of the Table annexed to the Notification No. 50/2017-Customs, dated the 30th June, 2017, published in the Gazetted of India vide number G.S.R. 785(E), dated the 30th June, 2017.
    8. All goods falling under sub-heading 3302 10 other than goods covered under S. No. 239 of the Table annexed to the Notification No. 50/2017-Customs, dated the 30th June, 2017, published in the Gazette of India vide number G.S.R. 785(E), dated the 30th June, 2017.
    9. All the goods covered under notification No. 25/1998-Customs, dated 2nd June 1998 published in Gazetted of India vide number G.S.R 290 (E ), dated the 2nd June 1998.
    10. Facsimile machines and teleprinters, falling under heading 8443.
    11. All goods falling under tariff items 8517 69 50, 8517 69 60, 8517 69 70, 8517 69 90 and 8517 70 10.
    12. Parts and accessories (falling under sub-heading 8443 99) of all goods falling under tariff item 8443 31 00 and sub-heading 8443 32.
    13. Units of automatic data processing machines falling under sub-heading 8517 62.
    14. All goods falling under tariff items 8528 42 00, 8528 52 00 or 8528 62 00.
    15. All goods falling under tariff item 8443 31 00 or sub heading 8443 32.
    16. All goods falling sub-heading 8473 30.
    17. Parts and accessories (heading 8529) of goods falling under tariff items 8528 42 00, 8528 52 00 or 8528 62 00.
    18. Automatic Teller Machines falling under tariff item 8472 90 30
    19. Printed circuit assemblies of word processing machines and units thereof, falling under sub-heading 8473 40.
    20. Printed circuit assemblies for automatic teller machines, falling under sub-heading 8473 40.
    21. Static converters for automatic data processing machines, and units thereof, and telecommunication apparatus, falling under sub-heading 8504 40.
    22. Other inductors for power supplies for automatic data processing machines and units thereof, and telecommunication apparatus, falling under sub- heading 8504 50.
    23. Printed circuit assemblies falling under sub-heading 8504 90 for- (i) static convertors for automatic data processing machines and units thereof, and telecommunication apparatus; (ii) other inductors for power supplies for automatic data processing machines and units thereof, and telecommunication apparatus.
    24. Microphones having a frequency range of 300 Hz to 3,4 KHz with a diameter of not exceeding 10mm and a height not exceeding 3 mm, for telecommunication use, falling under sub-heading 8518 10.
    25. Loudspeakers, without housing having frequency range of 300 Hz to 3,4 KHz with a diameter not exceeding 50mm, for telecommunication use cone type and other than cone type, falling under sub-heading 8518 29.
    26. Line telephone handsets, falling under sub-heading 8518 30.
    27. Printed circuit assemblies falling under sub-heading 8518 90 for – (i) microphones having a frequency range of 300 hz to 3,4 khz with a diameter not exceeding 10 mm, and a height not exceeding 3 mm for telecommunication use; (ii) loud speakers, without housing, having a frequency range of 300 hz to 3,4 khz with a diameter not exceeding 50 mm for telecommunication use; (iii) line telephone handsets.
    28. Printed circuit assemblies for telephone answering machines, falling under subheading 8522 90.
    29. Information Technology software, falling under heading 8523.
    30. Digital still image video cameras, falling under tariff item 8525 80 20.
    31. Aerials or antennae of a kind used with apparatus for radiotelephony and radiotelegraphy, falling under tariff item 8517 70 90.
    32. Populated PCBs falling under sub-heading 8529 90 for (i) transmission apparatus other than apparatus for radio broadcasting or television; (ii) transmission apparatus incorporating reception apparatus; (iii) digital still image video cameras.
    33. Parts (other than populated PCBs) for digital still image video cameras, falling under sub-heading 8529 90.
    34. Flat panel displays of a kind used in automatic data processing machines and telecommunication apparatus, falling under sub-heading 8531 80
    35. Parts of indicator panels incorporating Liquid Crystal Devices (LCD) or Light Emitting Diode (LED), falling under sub-heading 8531 90.
    36. Electronic AC switches consisting of optically coupled input and output circuits (insulated thyristor AC switches), falling under sub-heading 8536
    37. Electronic switches, including temperature protected electronic switches, consisting of a transistor and a logic chip (chip on-chip technology) for a voltage not exceeding 1000 volts, falling under sub-heading 8536 50.
    38. Electromechanical snap- action switches for a current not exceeding 11 amps, switches of contact rating less than 5 Amp at voltage not exceeding 250 volts, falling under sub- heading 8536 50.
    39. Plugs and sockets for coaxial cables and printed circuits, falling under sub-heading 8536 69.
    40. Connection and contact elements for wires and cables, falling under sub-heading 8536 69.
    41. Wafer probers, falling under sub-heading 8536 90.
    42. Printed circuit assemblies all falling under sub-heading 8538 90 for the following goods of heading 8536- (i) electronic ac switches consisting of optically coupled input and output circuits (insulated thyristor ac switches); (ii) electronic switches, including temperature protected electronic switches, consisting of a transistor and a logic chip (chip-on-chip technology) for a voltage not exceeding 1000 volts; (iii) electro-mechanical snap-action switches for a current not exceeding 11 amperes, switches of contact rating less than 5 amperes at voltage not exceeding 250 volts; (iv) plugs and sockets for co-axial cables and printed circuits; (v) connection and contact elements for wires and cables; and (vi) wafer probers.
    43. Electrical machines with translation or dictionary functions, falling under tariff item 8543 70 99.
    44. Printed circuit assemblies falling under tariff item 8543 90 00 for:- (i) Proximity cards and tags; (ii) Electrical machines with translation or dictionary functions.
    45. Electric Conductors of a voltage not exceeding 1000 V, fitted with connectors, of a kind used for telecommunications, falling under sub-heading 8544 42.
    46. Drafting machines of tariff item 9017 10 00.
    47. Drawing machines of sub-heading 9017 20.
    48. Printed circuit assemblies falling under tariff item 9017 90 00 for drafting machines or drawing machines of heading 9017.
    49. Parts and accessories of products of heading 9027, other than for gas or smoke analysis apparatus and microtomes, falling under sub-heading 9027 90.
    50. All goods falling under heading 2204 and 2205 and tariff item 2206 00 00.
    51. All goods falling under tariff items 8517 12 10 and 8517 12 90.
    52. All goods falling under heading 9801 covered under S. No. 599 of the Table annexed to the notification No. 50/2017-Customs, dated the 30th June, 2017, published in the Gazette of India vide number G.S.R. 785(E), dated the 30th June, 2017.
  • Exemption has been given from levy of the Social Welfare Surcharge Goods and Services Tax compensation cess to goods specified in the First Schedule to the Customs Tariff Act, 1975 ( 51 of 1975), when imported into India vide Notification No.13/2018- Customs dated February 2, 2018.
  • Introduction of Road and Infrastructure Cess
    Road and Infrastructure Cess has been introduced on import of Petrol and Diesel at the rate of Rs 8/Ltr.
    Additional Customs duty on these items have been exempted.

    S.no. Description Rate
    1 2710 – Motor spirit commonly known as petrol 3%
    2 2710 19 30 – HSD 3%
    3 7106 – Silver (including silver plated with gold or platinum), unwrought or in semimanufactured forms, or in powder form 3%
    4 7108 – Gold (including gold plated with platinum) unwrought or in semimanufactured forms, or in powder form 3%

    Effective rate after Budget

    Item Duty rates applicable with effect from 02.02.2018 [Rs. per litre]
    Product Basic Excise Duty (BED) Road and Infrastructure Cess SAED Total Excise Duty
    Petrol (unbranded) 4.48 8 7 19.48
    Petrol (branded) 5.66 8 7 20.66
    Diesel (unbranded) 6.33 8 1 15.33
    Diesel (branded) 8.69 8 1 17.69
  • Changes in Customs Rate
    S.No. HSN Description Old BCD rate (%) New BCD rate (%)
    1 0801 31 00 Cashew nut in shells 5 2.5
    2. Crude edibile Oil 12.5 30
    3. Refined edible oil 20 35
    4. 2009 11, 12, 19 Orange fruit Juice 30 35
    5 2009 21 to 2009 19 00 All goods in the specified HSN 30 50
    6 2009 81 00 or 2009 90 00 Cranberry Juice 0 50
    7 2106 90 All Goods (excluding compound alchoholic preperations) 30 50
    8 3303, 3304, 3305, 3306, 3307 All goods 10 20
    9 3406 All goods 10 25
    10 3919 90 90, 3920 99 99, 3926 90 91 and 3926 90 99 Battery parts 10 15
    11 4011 2010 Truck and bus radial tyres 10 15
    12 4016 BCD on Cushion/ Gasket of Liquid Crystal Display (LCD) and Light Emitting Diode (LED) TV panels Nil 10
    13. 4016 99 90 Microphone Rubber Case, Sensor Rubber Case / Sealing Gasket including sealing gaskets / cases from Rubbers like SBR, EPDM, CR, CS, Silicone and all other individual rubbers or combination / combination of rubbers for use in the manufacture of cellular mobile phones 10 15
    14. 4823 90 90 Kites 10 20
    15. 5007 silk fabrics 10 20
    16. 6401,6402,

    6403,

    6404,

    All goods 10 20
    17 6406 All goods 10 15
    18 6815 91 00 All goods  10 7.5
    19 6901 All goods  10 7.5
    20 6902 All goods 5 7.5
    21 6903 All goods 5 7.5
    22 70 Solar tempered glass or solar tempered (anti-reflective coated) glass for manufacture of Solar cells/panels/modules 5 Nil
    23 70 Preform of Silica for use in the manufacture of telecommunication grade optical fibres or optical fibre cables Nil 5
    24 71 cut and polished coloured gemstones,diamonds including lab grown diamonds-semi processed, half-cut or broken, non-industrial diamonds including lab-grown diamonds (other than rough diamonds) 2.5 5
    25 7318 15 00 screws of cellular mobile phone 10 15
    26 7326 90 99 SIM socket/ Other Mechanical items (Metal) of cellular mobile phone 10 15
    27 8407 spark ignition engines 7.5 15
    28 8408 compression ignition engines 7.5 15
    29 8409 Parts suitably used with engines 7.5 15
    30 8483 10 91 and 8483 10 92 Crank shaft 7.5 15
    31 charger or adapter of cellular mobile phones 10 15
    32 8507 60 00  Lithium-ion battery 10 20
    33 8518 10 00, 8518 29 00, 8518 30 0, 8518 40 00 microphone, wired headset, receiver of cellular mobile phones 10 15
    34 8517 70 90 key pad, GSM antenna or antenna of any technology, of cellular mobile 10 15
    35 8538 90 00 side key of cellular mobile phones 10 15
    36 8544 USB cable of cellular mobile phones 7.5/10 15
    37 8517 62 90 wrist wearable devices (commonly known as smart watches) 10 20
    38 8504 90 90  Printed Circuit Board Assembly (PCBA) 10
    39 3926 90 99 or 8504 90 90 moulded plastics for manufacture of charger or adapter of cellular mobile phone Nil 10
    40 8529 LCD/LED/OLED panels of television ,other parts of LCD/LED/OLED TVs

     

    7.5/10 15
    41  8529 10 99 and 8529 90 90 All goods 10 15
    42 8529 10 99 or 8529 90 90 parts of goods of heading 8525, 8526 and 8527, 10 10
    43 11 specified parts of Liquid Crystal Display (LCD) and Light Emitting Diode (LED) TV panels Nil 10
    44  Ball Screws [8483 40 00], Linear Motion Guides [8466 93 90] and CNC Systems [8537 10 00] for manufacture of all types of CNC machine tools falling under headings 8456 to 8463, subject to actual user condition 2.5
    45  CBU (Completely Build Unit) imports of motor vehicles falling under headings 8702, 8704 20 25
    46 CKD (completely knocked down) imports (with engine, gearbox and transmission not in pre-assembled condition) of motor cars falling under heading 8703 10 15
    47 8702, 8703 and 8704 parts and accessories, falling under heading 8708, of motor vehicles 10 15
    48 8711 parts and accessories, falling under sub-heading 8714 10, of motor cycles (including mopeds) 10 15
    49 9101, 9102, 9103, 9104 All goods 10 20
    50 9403, 9404 All goods  10 20
    51 9405 all goods (other than solar lantern or solar lamps) 10 20
    52 9503, 9504, 9505 90 10, 9506, 9507, 9508 All goods 10 20
    53 9611, 9613, 9616 All goods 10 20

    Note: See Notifications for specific descriptions and rates of goods. The above list is indicative.

  • Exemption from Social Welfare Surcharge –
    Exemption has been given from levy of the Social Welfare Surcharge Goods and Services Tax compensation cess to goods specified in the First Schedule to the Customs Tariff Act, 1975 ( 51 of 1975), when imported into India.
  • Definition of Assessment widened to include as under:
    ‘(2) “assessment” means determination of the dutiability of any goods and the amount of duty, tax, cess or any other sum so payable, if any, under this Act or under the Customs Tariff Act, 1975 (hereinafter referred to as the Customs Tariff Act) or under any other law for the time being in force, with reference to––

    • the tariff classification of such goods as determined in accordance with the provisions of the Customs Tariff Act;
    • the value of such goods as determined in accordance with the provisions of this Act and the Customs Tariff Act;
    • exemption or concession of duty, tax, cess or any other sum, consequent upon any notification issued therefor under this Act or under the Customs Tariff
    • exemption or concession of duty, tax, cess or any other sum, consequent upon any notification issued therefor under this Act or under the Customs Tariff Act or under any other law for the time being in force;
    • the quantity, weight, volume, measurement or other specifics where such duty, tax, cess or any other sum is leviable on the basis of the quantity, weight, volume, measurement or other specifics of such goods;
    • the origin of such goods determined in accordance with the provisions of the Customs Tariff Act or the rules made thereunder, if the amount of duty, tax, cess or any other sum is affected by the origin of such goods;
    • any other specific factor which affects the duty, tax, cess or any other sum payable on such goods,
      and includes provisional assessment, self-assessment, re-assessment and any assessment in which the duty assessed is nilThe definition has been widened to include all aspects of assessment including tariff classification, value, exemption, quantum, origin etc.
  • Relief for inward processing of good- Power has been given to Central Government to exempt such of the goods which are imported for the purposes of repair, further processing or manufacture, as may be specified therein, from the whole or any part of duty of customs leviable thereon, subject to the following conditions, namely:––
    • the goods shall be re-exported after such repair, further processing or manufacture, as the case may be, within a period of one year from the date on which the order for clearance of the imported goods is made
    • the imported goods are identifiable in the export goods; and
    • such other conditions as may be specified in that notification.
  • Relief for outward processing of good- Power has been given to Central government to exempt by notification such of the goods which are re-imported after being exported for the purposes of repair, further processing or manufacture, as may be specified therein, from the whole or any part of duty of customs leviable thereon, subject to the following conditions, namely:––
    • the goods shall be re-imported into India after such repair, further processing or manufacture, as the case may be, within a period of one year from the date on which the order permitting clearance for export is made;
    • the exported goods are identifiable in the re-imported goods; and
    • such other conditions as may be specified in that notification.”.
  • Consultation before SCN
    As a welcome step , it has been provided that before issuing a show cause notice, the proper officer shall hold pre-notice consultation with the person chargeable with duty or interest in such manner as may be prescribed.
  • Introduction of Cash Ledger
    Cash ledger has been introduced for the payment of Customs duty and duty payment shall happen through debit to such ledger.
  • Introduction of Audit provisions
    Powers have been conferred on the proper officer to carry out the audit of assessment of imported goods or export goods or of an auditee under this Act either in his office or in the premises of the auditee in such manner as may be prescribed
  • Mode of Service of Notice modified
    An order, decision, summons, notice or any other communication may be served in any of the following modes, namely:—

    • by giving or tendering it directly to the addressee or importer or exporter or his customs broker or his authorised representative including employee, advocate or any other person or to any adult member of his family residing with him;
    • by a registered post or speed post or courier with acknowledgement due, delivered to the person for whom it is issued or to his authorised representative, if any, at his last known place of business or residence. When such order, decision, summons, notice or any communication is sent by registered post or speed post, it shall be deemed to have been received by the addressee at the expiry of the period normally taken by such post in transit unless the contrary is proved.
    • by sending it to the e-mail address as provided by the person to whom it is issued, or to the e-mail address available in any official correspondence of such person;
    • by publishing it in a newspaper widely circulated in the locality in which the person to whom it is issued is last known to have resided or carried on business
    • by affixing it in some conspicuous place at the last known place of business or residence of the person to whom it is issued and if such mode is not practicable for any reason, then, by affixing a copy thereof on the notice board of the office or uploading on the official website, if any
  • Time Bound Adjudication
    • Time frame has been fixed for determination of duty or interest by proper officer as under—
      • within six months from the date of notice for cases falling under Section 27(1)
      • within one year from the date of notice, in respect of cases falling under sub-section 27(4).
    • – Proper Officer has been required to intimate the concerned person where the proper officer is unable to determine the amount of duty or interest for the reason that––
      • an appeal in a similar matter of the same person or any other person is pending before the Appellate Tribunal or the High Court or the Supreme Court; or
      • an interim order of stay has been issued by the Appellate Tribunal or the High Court or the Supreme Court; or
      • the Board has, in a similar matter, issued specific direction or order to keep such matter pending; or
      • the Settlement Commission has admitted an application made by the person concerned,
        and in such case, the time specified above shall apply not from the date of notice, but from the date when such reason ceases to exist.

3. Service Tax

  • Special provision introduced vide Section 103 for exemption from service tax in certain cases relating to life insurance services provided by Naval Group Insurance Fund to personnel of Coast Guard, retrospectively.

 

  • Special provision introduced vide Section 104 for exemption from service tax in certain cases relating to services provided or agreed to be provided by Goods and Services Tax Network, retrospectively.
  • Special provision introduced vide Section 105 for retrospective exemption from service tax on Government’s share of profit petroleum.
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