Important Notifications: December 22

• Notification: Customs:

Notification imposing ADD on soda ash originating in or exported from specified countries, rescinded but ADD to continue till High Court decides the matter

The Central Government (“the Government”) vide Notification No. 34/2012-Customs (ADD) dated July 3, 2012 has imposed Anti-dumping duty (“ADD”) on import of soda ash falling under sub- heading 283620  of the First Schedule to the Customs Tariff Act, 1975, originating in or exported from China PR, EU, Kenya, Iran, Pakistan, Ukraine and United States of America.

Further, the Government vide Notification No. 08/2013-Customs (ADD) dated April 18, 2013 has imposed an ADD on import of soda ash originating in or exported from Russia and Turkey.

The designated authority (“the Authority”) in its final findings in mid-term review in the matter of continuation of ADD on import of soda ash vide Notification No. 15/17/2015-DGAD and Notification No. 15/28/2014-DGAD both dated September 23, 2016 came to conclusion that although dumping has continued despite the anti-dumping duties in force, it has caused no injury to the domestic industry and recommended revocation of ADD imposed on the imports of the soda ash, originating in or exported from above specified countries.

Thereafter, these findings were challenged in the Hon’ble High Court of Gujarat in Special Civil Applications and the High Court vide it’s order dated December 13, 2016 held that;

“in case, pursuant to the impugned final findings recorded by the designated authority, the Central Government publishes a notification in the Official Gazette under rule 18 of the Antidumping Rules, the same shall not be acted upon till the final disposal of these petitions.”

Now, in view of the order of Hon’ble High court of Gujarat, the Government vide Notification No. 55/2016-Customs (ADD) & Notification No. 56/2016-Customs (ADD) both dated December 21, 2016 has rescinded the Notification No.34/2012-Customs (ADD) dated July 3, 2012 & Notification No. 08/2013- Customs (ADD) dated April 18, 2013 respectively except as respects things done or omitted to be done before such rescission, but the recession shall remain in abeyance subject to the final order of the Hon’ble High Court of Gujarat.

Read more at: http://www.cbec.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2016/cs-add2016/csadd55-2016.pdf

http://www.cbec.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2016/cs-add2016/csadd56-2016.pdf

• Notification: Rajasthan VAT:

Extension in last date of filing Revised Return(s) and Annual Return for the year 2015-16 upto January 31, 2017

The Rajasthan Government vide Notification No. F26(315) CCT/MEA/2016/1990 dated December 19, 2016 has extended the last date of furnishing following returns upto January 31, 2017, namely-

• Annual Return in Form VAT-10A for the year 2015-16 which is required to be filled by class of dealers specified in Rule 19(6) of the Rajasthan value Added Tax Rules, 2006 (“the RVAT Rules”).
• Revised Return(s) in Form VAT-10 or in Form VAT-10A for the year 2015-16 in accordance to Rule 19(8) of the RVAT Rules.

Read more at: http://www.a2ztaxcorp.com/wp-content/uploads/2016/12/Rajasthan-VAT.docx

• Notification: Gujarat VAT:

Exemption to Point of Sale (POS) Terminal Machine (swipe machine for cashless transaction) from tax

The Gujarat Government vide Notification No.(GHN- 72)VAT-2016-S.5(2)(52) dated December 19, 2016 has amended Notification No. (GHN-35)VAT-2006- (S.5)(2)(1)TH dated March 31, 2006 dealing with  exemption from payment of whole or part of tax to specified  class of sales or purchases subject to restrictions and conditions, if any by  inserting a new entry 114 in the Schedule appended to the said notification, namely-

Thus, Point of Sale (POS) Terminal Machine (swipe machine for cashless transaction) will now be exempt from compete levy of tax.

Read more at: https://commercialtax.gujarat.gov.in/vatwebsite/download/cir_noti/NOTI/Exemption%20on%20POS%20Machine.pdf