Latest Expert Exchange Queries

GST Demo Service software link: https://ims.go2customer.com
Username: demouser Password: demopass
Get your inventory and invoicing software GST Ready from Binarysoft info@binarysoft.com
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax
 
 
 
 
Popular Search: articles on VAT and GST in India :: Central Excise rule to resale the machines to a new company :: VAT Audit :: list of goods taxed at 4% :: form 3cd :: due date for vat payment :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: ARTICLES ON INPUT TAX CREDIT IN VAT :: empanelment :: TAX RATES - GOODS TAXABLE @ 4% :: VAT RATES :: TDS :: ACCOUNTING STANDARDS :: ACCOUNTING STANDARD :: cpt
 
 
Customs and Excise »
 Refund of IGST paid on export of goods under rule 96 of CGST Rules,2017
 Customs And Central Excise Drawback – Part II
 Customs Valuation (Determination of Value of Imported Goods) Rules 2007
 Amendment to Customs Valuation Rules – Notification No. 91/2017 (NT)
 GST on Custom House Agents
 The Customs and Central Excise Duties Drawback Rules, 2017 and All Industry Rates (AIRs) of Drawback related changes
 The Customs and Central Excise Duties Drawback Rules, 2017
 Man fleeing from Customs arrested
 Refund of amount on account of double-payment of Customs
 SC paves way for trial against RIL in 1987 excise evasion case
 GST: Govt sets up panel to receive profiteering complaints

Customs duty on electricity imported or cleared from SEZ to DTA
February, 17th 2016

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

NOTIFICATION No. 9 /2016-Customs

New Delhi, the 16th February, 2016

G.S.R. (E). ­– In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 12/2012-Customs, dated the 17th March, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 185(E), dated the 17th March, 2012, namely:-

In the said notification,-

(a) in the Table, for S. Nos. 145 and 146 and the entries relating thereto, the following S. Nos. and entries shall be substituted, namely:-

S. No.

Chapter or Heading or Sub-Heading or tariff Item

Description of goods

Standard rate

(paisa per KWh)

Additional duty

Condition no.

(1)

(2)

(3)

(4)

(5)

(6)

“145A.

27160000

All goods except those falling under S. Nos. 145B, 146A, 146B, 146C(i) and 146C(ii).

100

-

-

145B.

27160000

Electrical energy originating from Nepal and Bhutan

Nil

-

-

146A.

27160000

Electrical energy – supplied from Processing Area of SEZ to Domestic Tariff Area (DTA), generated using-

     
   

(a) imported coal as fuel

40

-

-

   

(b ) domestic coal as fuel

65

-

-

   

(c ) mix of domestic gas/RLNG (Regasified Liquefied Natural Gas) as fuel

59

-

-

   

(d) RLNG as fuel

89

-

-

146B.

27160000

Electrical energy – supplied from Non-Processing Area of SEZ to Domestic Tariff Area, generated using-

     
   
  1. imported coal as fuel

24

-

-

   

(b ) domestic coal as fuel

24

-

-

   

(c ) mix of domestic gas/RLNG as fuel

18

-

-

   

(d) RLNG as fuel

21

-

-

146C (i)

27160000

Electrical energy supplied to DTA by power plants of 1000MW or above, and granted formal approval for setting up in SEZ prior to 27th February, 2009.

Nil

-

103

146C

(ii)

27160000

Electrical energy supplied to DTA from power plants of less than 1000MW, and granted formal approval for setting up in SEZ prior to 27th February, 2009-

     
   

(a) imported coal as fuel

24

-

103

   

(b ) domestic coal as fuel

24

-

103

   

(c ) mix of domestic gas/RLNG as fuel

18

-

103

   

(d) RLNG as fuel

21

-

103”;

(b) in the Annexure, after condition No. 102 and the entries relating thereto, following shall be inserted, namely: –

Condition No.

Conditions

“103

The power producer shall produce a certificate from the jurisdictional Development Commissioner in the Department of Commerce, Ministry of Commerce and Industry, that no benefit of customs duty and excise duty, as well as fuel-transportation related service tax has been availed by the said power producer towards raw materials and consumables used in operation and maintenance of the power plant.”.

2. This notification shall come into effect on 16th February, 2016.

[F. No. DGEP/SEZ/3/2016]

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2017 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Outsourcing Test Solutions Software Testing Software Bug Testing Software Issues Tracking Software Issue Fix Software Code Optimization Database Design Optimization

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions