Important Notifications & Circulars: January 07

Notification: Customs:

Amendment in Notification No 63/94- Customs (N.T.) dated November 21, 1994 dealing with land customs station and Routes for import and export of goods by land or inland water ways

The Central Board of Excise and Customs vide Notification No. 02/2017- Customs (N.T.) dated January 6, 2017 has amended the Notification No. 63/94-Customs (N.T) dated November 21, 1994 dealing with land customs station and Routes for import and export of goods by land or inland water ways as follows-

Substitution of “Provided also that Loksan and Nagarkata are appointed as Land Customs Stations”, with the words, “Provided also that Nagarkata is appointed as Land Customs Station” in the fifth proviso.
Substitution of, “Loksan, Nagarkata and Kulkuli”, with the words, “ Nagarkata and Kulkuli ” in the sixth proviso.
Substitution of entries relating to the routes for land custom station Darranga relating to land frontier of Bhutan as follows-
- Rangia – Tamulpur motorable road from Darranga to Samdrup –Jhankar (in Bhutan) in the District of Kamrup in Assam.
- Road connecting Bokajuli in Assam to Motanga Industrial Estate in Bhutan

Insertion of item (9) and (10) in column 3, and the corresponding entries relating thereto in columns (3) and (4) as follows-

S.No.

(1)

Land Frontiers

(2)

Land Customs Stations

(3)

Routes

(4)

Bhutan

(9) Kamardwisa (Rangapani), in the Baksa District of Assam in India

Road connecting Kamardwisa in India to Nganglam in Bhutan

(10) Birpara, in the Alipurduar District of West Bengal in India

(a) Road connecting Birpara in India to Gomtu in Bhutan through Dalmore Tea Garden (India) and Makrapara Tea Garden (India).

(b) Road connecting Birpara in India to Pugli in Bhutan through Dalmore Tea Garden (India) and Lankapara Tea Garden (India).”

Thus, ‘Loksan’ is removed as Land Customs Station and ‘Kamardwisa (Rangapani)’ in Baksa District of Assam in India and ‘Birpara’ in the Alipurduar District of West Bengal appointed as Land Customs Stations. Further, road connecting Bokajuli in Assam to Motanga Industrial Estate in Bhutan is prescribed as route for passing of goods into or out of India to the land frontier of Bhutan.

Order: Tamil Nadu VAT:

Portable Battery Operated Kapas Plucking Machine is liable to tax @ 14.5%

The Tamil Nadu Government vide Order ACAAR No. 56/2016 -17 dated December 30, 2016 has clarified that Portable Battery Operated Kapas Plucking Machine shall not be treated as “Agricultural Implements” falling under Entry 1 (ii) of Part – B of Fourth Schedule to Tamil Nadu Value Added Tax Act, 2006 (“the TNVAT Act”) i.e. goods exempted from tax by Section 15 of the TNVAT Act and liable to be taxable @ 14.5% as a residuary item falling under Entry – 69 of Part – C of First Schedule to the TNVAT Act.

Spare Parts of Marine Engine other than those in First Schedule to TNVAT are liable to VAT @ 14.5%

The Tamil Nadu Government vide Order ACAAR No. 31/2016 –17 dated December 30, 2016 has clarified that Spare Parts of Marine Engine other than those mentioned in First Schedule to Tamil Nadu Value Added Tax Act, 2006, (“the TNVAT Act”) are liable to VAT @ 14.5% under Entry – 44 of Part – C of First Schedule to the TNVAT Act.

Plastic Strips (Edge Band Tape) made from PVC are classified as plastic goods and liable to be taxed at reduced rate of 5%

The Tamil Nadu Government vide Order ACAAR No. 84/2015 -16 dated December 30, 2016 has clarified that the “Edge band tape made from PVC (Plastic Strips)” is eligible to be classified as plastic goods and liable at reduced rate of 5% tax vide Item No. 13 in Notification No. II (1) CTR/ 12 (R-20)/2011 dated July 11, 2011.

“De-oiled Cake” is exempt from tax whether sold as aquatic feed, poultry feed, cattle feed etc. or sold generally

The Tamil Nadu Government vide Order ACAAR No. 32/2016- 17 dated December 30, 2016 has clarified that De-oiled Cake if sold as “Aquatic feed, poultry feed, cattle feed and animal feed it would fall under Entry 5 of Part B of Fourth Schedule to the Tamil Nadu Value Added Tax Act, 2006 (“the TNVAT Act”) and if sold generally then it would fall under Entry 66 of Part B of Fourth Schedule to TNVAT Act i.e. eligible for exemption in any case.

Circular: Maharashtra VAT/ CST etc:

Distribution of Provisional Login Id and Passwords to the existing dealers for GST enrolment

The Maharashtra Government vide Trade Circular No. 2T of 2017 dated January 6, 2017 has informed that the first phase of distribution of Provisional login ID and password was carried out for those dealers with Active registration status and valid PANs and registered under the Maharashtra Value Added Tax Act, 2002 or Central Sales Tax Act, 1956 or Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002 or Maharashtra Tax on Luxuries Act, 1987 upto August 31, 2015 and now, the activity of distribution of provisional login Id and password for second phase has started.

It is informed that dealer with active registration status and valid PANs not covered in phase 1 and phase 2 will be covered in subsequent phases. Further, few dealers have either invalid PAN or Blank or more than one TIN generated on single PAN, such dealers are requested to contact nodal officers for necessary corrections in their PAN .

Also, the dealers against whose provisional Id incorrect PAN details are shown are advised not to proceed for GST enrolment and contact their nodal officers for corrections in their PAN first. Further, it is informed that once the RC status is cancelled then the provisional Ids for GST enrolment will neither be generated nor be provided to such dealer.

Important Notifications & Circulars: January 07

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Important Notifications & Circulars: January 07

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