Ncentral excise tax pdf

Central excise revenue audit cera is one of the receipt audit wings of office of the central excise duty an indirect tax is a tax on manufactured products. Central excise is levied under entry 84 of union list. Hence,the liability to pay excise duty lies on manufacturer or the producer 15. Staff recruitment central excise, customs and service tax. This act classifies various goods on which central excise duties are levied and prescribes the rates at which the duty is payable. Specific tax refers to the excise tax imposed which is based on weight or volume capacity or any other physical unit of measurement. Duties of excise medicinal and toilet preparations c. All subject indirect taxes 45, anurag nagar, behind press complex, indore m.

There are also excise taxes on activities, such as on wagering or on highway usage by trucks. Excise tax is a form of indirect tax levied on specific goods which are typically harmful to human health or the environment. November 30, 20 march 19, 2019 udyog team tax knowledge. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. Ad valorem tax refers to the excise tax which is based on selling price or other specified value of the goodsarticles. Section 1 short title extent and commencement 1 this act may be called the central excise tariff act, 1985. Excise taxes are intranational taxes imposed within a government infrastructure rather than international taxes imposed across country borders. The share of total and excise taxes in the price of the. Form 720, quarterly federal excise tax return, is available for optional electronic.

This tax is also known as central value added tax cenvat and is levied on the. General explanatory notes to the first schedule to the central excise tariff act, 1985 additional. Central government hereby makes the following rules namely. This is the basic law related to the levy and collection of duties of central excise. Separate information about vat and central excise tax. Unlike the old tax structure, where the state of origin received tax revenue, in the new gst model the state in which goods and services are consumed is the state that will receive the revenue. Additional duties of excise textiles and textile products e. Central sales tax, 1956, which imposes sales tax on goods sold in interstate trade or commerce in indisale of property situated within the state 30. This tax is shared between the central and state governments and charged instead of sales tax. This tax is now known as the central value added tax cenvat. The primary objective behind development of gst is to subsume all sorts of indirect taxes in india like central excise tax, vatsales tax, service tax, etc. Excise taxes are often included in the price of the product. Taxguru is the only site where all the forms are available in wordexcel format as all other websites provide in pdf format.

The central excise duty is a tax on manufacture or production of goods. Revenue audit manualindirect taxes central excise jcetaww. It is necessary to pay taxes on all the goods manufactured, unless exempted. The duty of central excise is charged on four bases. Central excise, customs and service tax official website of cochin commissionenrate. Madhukar n hiregange the manufacturing industries depends now a days stick to their core competencies and get most jobs done on outsourced basis.

Here, we have enclosed the shortcuts to download the cestb havalpur solved question papers. All chief commissioners, central excise and service tax customs. Click here to read government notification on changes in excise tax tariff rate under indian budget 201718, hsn code chapter wise. However this act does not contain the rate at which duties are imposed. Total tax includes excise taxes, import duties, vat and other taxes as. Creation of central tax and central excise commissionerate, chandigarh, thursday, august. Pdf the field of excise duty taxes focuses on the use of these economic. Form r application for refund of excise duty service tax. Excise taxes are taxes levied on specific goods such. Over time, governments have relied less on excise taxes, though excise taxes still contribute 12 percent of total government revenues in oecd countries. Changes in central excise act and rules and excise duties have been proposed through the finance bill, 2010 clause 63 to 74, clauses 82 to. Excise taxes are selective taxes on the sale or use of specific goods and services, such as alcohol and gasoline. I have uploaded all the forms on excise duty applicable as on date in excel and word format. Basic excise duty, imposed under section 3 of the central excises and salt.

Pdf a comprehensive analysis of goods and services tax. The central excise duty is levied as soon as the goods are manufactured or produced. The sending of raw materialssemifinished materials for some process as per the directions of principal manufacturer is known as job work. Salient features in central excise tax udyog software. It is mandatory to pay duty on all goods manufactured, unless exempted. All commissioners of central excise, service tax customs. Central excise act, 1944, which imposes a duty of excise on goods manufactured or produced in india. The revenue audit manual on direct taxes in use at present was last updated in taxes and indirect taxes customs, central excise and service tax etc.

An excise tax is a legislated tax on specific goods or services at purchase such as fuel, tobacco, and alcohol. Home page of central board of indirect taxes and customs. Selection list of the recruitment of groupc marine staff customspreventive commissionerate, kochi reg. Short title and commencement 1 these rules may be called the customs, central excise duties and service tax drawback amendment rules, 2008. Central excise tax is levied up on manufacture of excisable goods in india. In addition to generating needed revenue, excise taxes can be designed to control. But vat is charges at the time sale of goods within the state. Act of 1944 on all excisable goods other than salt produced or manufactured in. Pdf harmonisation of excise duties on energy products and. Excise duty types of excise duty there are three different types. When considering whether a product is an excise good, the following definitions apply. Additional duties of excise goods of special importance d.

Gar7 proforma for central excise tax payments full name. Harmonisation of excise duties on energy products and electricity in central and. These goods are specifically created for the purpose of personal consumption. The central excise tariff act 1985 gst, service tax. Harmonisation of excise duties on energy products and electricity in central and eastern european countries. The concessional central excise duty rate of 4% is being increased to 5% and thus all goods currently attracting 4% duty will now attract 5%. General explanatory notes to the first schedule to the central excise tariff act, 1985 additional duties of excise goods of special importance act, 1957. Adjudication of offences under the central excises act, 1944, or the customs act 1962 or the finance act, 1994 service tax are important functions of the officers of the central excise, customs and service tax. Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of gst issued click here. Drawn on on account of union central excise duties as detailed in this taxpayers counterfoil and on stamp affixed.

Liability for central excise for condition must be present for the charge of central excise duty. In order to monitor, coordinate and guide the effective. Central excise inspector is a group b nongazetted post. Application for refund of excise duty service tax to the assistant commission central excise. Excise tax the official portal of the uae government. Guidelines provided herein are intended to ensure that the audits of central excise and service tax assessees and taxpayers are carried out in a uniform, efficient and. Structurally and functionally, this is to be undertaken at two levels apex level and local level. Central excise tax changes for aluminium and aluminium. Os office postaudited certified that i the amount concerning which the refund is. Provisional collection of taxes act, 1931 16 of 1931. No changes in customs duty rates as per indian budget 201718 under this hsn chapter.

One of the major components of the excise program is motor fuel. Central excise inspector job profile, salary, powers ssc. Central excise duty is a form of tax that is indirectly applicable to goods or products that are manufactured or produced within india. In hand salary of central excise inspector after 7th pay commission is around rs. The details about changes in central excise duty for aluminium and aluminium articles as per budget 201718 is given under.