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Circulars
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Trade Notice No : 43 / 2007 - 12-06-2007 Service Tax
Service Tax on 07 new Services, opening of new Head of Accounts communication of - reg.
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Heads of accounts updated for newly taxable services and education cess, requiring designated accounting codes and trade notice.
New Heads of Accounts under Major Head 0044 for Service Tax and an Education Cess account have been opened effective 01-06-2007 for seven newly taxable services. The Controller of Accounts provided accounting codes for three sub-heads per service-Tax Collection, Other Receipts (for interest and penalties), and Deduct Refunds-and requested that Commissioners be informed and Trade Notices issued. The "Deduct Refunds" sub-head is not to be used by assessees.
Trade Notice No. 13/2007 - 11-06-2007 Service Tax
Accounting Code for 7 new taxable services and education cess on all taxable services
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Service tax accounting codes for new taxable services and education cess established, directing updated collection and accounting procedures.
Service tax accounting codes have been opened for seven categories of newly taxable services and for the Education Cess, effective 1-6-2007, under Major Head "0044-Service Tax", with distinct sub-heads for Tax Collection, Other Receipts (for interest and penalties) and Deduct Refunds (for departmental refund allowance). The Controller of Accounts requests that these codes be intimated to Commissioners and that a Trade Notice be issued to inform assessees; Education Cess uses code 00440298.
SEBI/IMD/CIR No.4 /95754/07 - 11-06-2007 SEBI
Circular on Filing Fees for Offer Documents and Fixed Deposits
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Filing fees for offer documents set by amendment; short-term deposits of scheduled banks permitted pending fund deployment.
Amendment establishes a filing fee of 0.03% of the amount raised in a new fund offer, subject to a minimum and maximum, and permits mutual funds to invest scheme monies pending deployment in short-term deposits of scheduled commercial banks, subject to guidelines specified by the Board.
95/6/2007 - 11-06-2007 Service Tax
Difficulties being encountered by Goods Transport Operators in complying with the provisions of Service Tax-reg
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Consignment note requirements allow 'truck number not known' endorsement for small consignments, with later entry when vehicle identified.
Goods transport operators must issue a consignment note listing consignor/consignee, vehicle registration, goods, origin/destination and service-tax-liability. If vehicle registration is unknown at booking for small consignments, the customer's copy may be endorsed "truck number not known"; the agency must record the vehicle number in its copy when identified. For transshipment, the agency must note sequential vehicle numbers and leg details in its copy. Trade and field formations are to be notified of this procedure.
F. No. 502/ 6/ 2007-Cus.VI - 08-06-2007 Customs
Representation on Customs House Agents Licensing Regulations – Reg
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Custom House Agent licence renewal must be for the full statutory term; clarifies deposits, records access, and employment approvals
The Board directs that CHA licences under the 2004 Regulations must be renewed for the full statutory term and not curtailed where show cause notices exist, since suspension and revocation powers already address interim action. Enhanced security applies only to fresh centralised licences; earlier location specific deposits must be returned when licences are surrendered at non principal stations. Records may be inspected for specified regulatory grounds and requests should identify the purpose or particular documents sought. Prior approval of employed persons applies only to those assisting in CHA work, not to general staff.
074 - 08-06-2007 FEMA
Foreign Investments in Debentures --Revised Guidelines
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Conversion requirement for debentures: only fully mandatory convertibles qualify as equity under FDI, others treated as debt.
Only instruments that are fully and mandatorily convertible into equity within a specified timeframe will be treated as equity under the FDI framework; optionally or partially convertible instruments that are debt like are excluded. FIIs may continue to invest in listed non convertible debentures under existing rupee debt norms. Issuances and investments in partially/optionally convertible instruments made on or before the cutoff date may continue until maturity. Amendments to the foreign exchange regulations will be notified and authorised dealers must notify constituents.
073 - 08-06-2007 FEMA
Foreign Investments in Preference Shares--Revised Guidelines
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Classification of preference shares as equity or debt determines foreign investment treatment and ECB applicability.
Preference shares that are fully and mandatorily convertible into equity within a specified time are treated as part of share capital and included in foreign equity calculations for sectoral caps. Non convertible, optionally convertible or partially convertible preference shares are treated as debt and must conform to External Commercial Borrowing guidelines and caps, encompassing eligible borrowers and lenders, amount and maturity limits, end use stipulations, and rupee interest rate norms for ECBs. Preference instruments issued on or before the cutoff date may continue until current maturity, subject to RBI/SEBI and statutory requirements.
072 - 08-06-2007 FEMA
Investment by Mutual Funds in Overseas Securities - Liberalisation
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Mutual fund overseas investment liberalisation expands permitted asset classes to include ETFs, overseas funds and foreign ADRs/GDRs.
Permits expansion of overseas investment avenues available to Mutual Funds by adding three permissible categories: overseas mutual funds with nominal unlisted exposure, overseas exchange traded funds that invest in securities, and ADRs/GDRs of foreign companies; maintains monthly statistical reporting to the central bank with a revised format and notes that regulatory amendments will be issued separately, with directions issued under statutory foreign exchange powers and without prejudice to other legal permissions.
071 - 08-06-2007 FEMA
Data on Project Export Finance
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Project export data reporting required; banks must forward post award approvals to Exim Bank and email prescribed XLS data.
Authorised Dealer Category I banks must send copies of post award approvals for project export contracts and supply contracts on deferred payment basis to the Export Import Bank of India and email the prescribed data in XLS format to enable consolidated compilation of project export data; this requirement recalls delegated post award approval powers for projects up to USD 100 million and is issued under Sections 10(4) and 11(1) of the Foreign Exchange Management Act, 1999.
TRADE NOTICE - 07-06-2007 DGFT
Review of the present import Policy of marble and other building stones
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Import policy review requests stakeholder input on marble and other building stones import regulation changes
An inter ministerial committee will review the import policy for marble and other building stones. Trade, industry and associations are invited to submit opinions and inputs within a fortnight by e mail or post to the designated officers using the provided contact details to inform the policy review.
No. 8(3)/2007- FDI Data - 07-06-2007 FEMA
Foreign Direct Investment data/analysis - Regarding
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Single-source FDI data policy: ministries must obtain all FDI inflow statistics only from the designated central data cell.
The Department's SIA is the single point custodian for collection, collation and dissemination of FDI approvals and inflows, maintaining a central database and publishing monthly FDI statistics. To avoid discrepancies caused by differing processing parameters, sectoral ministries are instructed to obtain FDI inflow data only from the designated central data cell and not directly from the central banking authority.
26/2007 - 07-06-2007 Customs
Verification of genuineness of Shipping Bills and Bills of Entry received from various departments reg.
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Verification of genuineness centralized with Manifest Clearance Department to expedite rebate and refund processing under time limits.
The Manifest Clearance Department will directly handle verification of genuineness of Shipping Bills and Bills of Entry and act as the Nodal Agency for such verification to expedite rebate and refund processing subject to statutory time limits, replacing prior routing through SIIB which created unnecessary procedural delay.
08 /2007 - 07-06-2007 DGFT
Amendment in Public Notice No 5 dated 17.05.2007
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Amendment to Complementary Sugar allocation: revised quantity to EU under powers conferred by Foreign Trade Policy.
Amendment revises the quantitative allocation of complementary raw sugar destined for the European Union by modifying the figure stated in Public Notice No.5, effected by the Director General of Foreign Trade under powers conferred by the Foreign Trade Policy and issued in the public interest.
070 - 07-06-2007 FEMA
Deferred Payment Protocols dated April 30, 1981 and December 23, 1985 between Government of India and erstwhile USSR
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Revision of special currency basket value notified; AD Category I banks instructed to apply new rupee parity and inform constituents.
Revision of the rupee valuation of the special currency basket under the Deferred Payment Protocols is notified for application by Authorised Dealer Category I banks, with a late April revision made effective in early May 2007; AD Category I banks must apply the revised rupee value and inform their constituents. The Directions are issued under the Foreign Exchange Management Act, 1999 and do not affect other statutory permissions or approvals.
PUBLIC NOTICE NO. 78/2007 - 06-06-2007 Customs
International Transhipment of LCL Containers at the Chennai Port
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International LCL transhipment requires controlled segregation, secure custodial handling, bonded export, and timely disposal of uncleared cargo.
International transhipment of imported LCL cargo through Chennai Port requires prior Customs permission, accurate Import General Manifest classification, and controlled handling at an approved Container Freight Station. LC, TC and TI consignments must be separately identified, stored, accounted for and moved under Customs supervision. The custodian must maintain secure records, prevent intermixing, execute a general bond for transhipment cargo, and submit prescribed statements. Cargo not transhipped, delivered or moved to an Inland Container Depot within 30 days is treated as uncleared or unclaimed cargo and is subject to notice and disposal procedures.
F. No. 262/2/2007-CX.8 - 06-06-2007 Central Excise
Exemption to Readymade Garments from CESS under Textile Committee Act, 1963 - Regarding
Show AI Summary
Exemption from textile cess for readymade garments removes cess liability under the Textile Committee Act, effective on notification.
The Central Government, invoking powers under the Textile Committee Act, exempts ready made garments, as a variety of textiles, from the levy of the whole of the cess otherwise leviable as an excise duty, with effect from the date of publication of the notification, thereby removing cess liability on the specified commodity class.
Trade Facility No. 8/2007 - 05-06-2007 Service Tax
Proper filling of GAR-7 form
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Mandatory e-payment GAR-7 challans require use of the full PAN-based assessee code and bank double-stamping for correct accounting.
Mandatory use of GAR-7 challans for e-payment requires assessees to provide accurate, legible entries including the full PAN-based assessee code from the registration certificate so payments are credited correctly; pre-printed challans are recommended, separate coloured challans must be used by major head, and banking procedures require submission of a single copy with a receipted counterfoil and double date-stamping by the bank.
07 /2007 - 05-06-2007 DGFT
Procedures to be followed for export of Red Sanders in the form of log procured through auction from the Government of Andhra Pradesh
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Export of Red Sanders logs: licence limited to auction procured consignments with Forest Department supervision and CITES clearance required.
Procedures restrict export licences for Red Sanders logs to exporters who procured the logs through Government of Andhra Pradesh auctions, require application on the Aayaat Niryaat Form with procurement evidence to DGFT Headquarters, limit exports to specified foreign buyers and consideration by the Export Facilitation Committee, and impose conditions including a one time limited exemption, prohibition on resale, mandatory Forest Department supervision with no intermediaries, and requisite CITES Appendix II clearance.
069 - 05-06-2007 FEMA
Exim Bank's Line of Credit (LOC) of USD 8 million to the Government of Seychelles
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Line of Credit compliance: Exim Bank LOC to Seychelles imposes shipment declarations, agency commission limits and FEMA based rules.
Exim Bank's Line of Credit to the Government of Seychelles, effective April 25, 2007, finances eligible commodity purchases; the last date for opening Letters of Credit and disbursements is seventy two months from that effective date. Shipments must be declared on GR/SDF Forms. No agency commission is payable under the LOC, though exporters may use their own resources or EEFC balances for commission after realisation and subject to prevailing instructions. AD Category I banks must notify exporters and obtain LOC details; directions issued under FEMA sections 10(4) and 11(1).
03 - 05-06-2007 VAT - Delhi
Impact of amendments introduced vide the Taxation Laws
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Central Sales Tax rate reduction and altered treatment for unregistered buyers and government supplies affect inter state taxation.
Amendments reduce the Central Sales tax rate for dealers furnishing a Declaration Form C, require Central Sales to unregistered recipients or those without prescribed declarations to be taxed at the originating State's local rate, and withdraw concessional Form D treatment for unregistered Government departments; tobacco and tobacco products are removed from declared goods and moved into the standard VAT schedule, with limited exemptions later notified.

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GST - States

Processing of refund applications filed by Canteen Stores Department (CSD).

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Refund entitlement for CSD: invoice-based GST refund procedure and inter-authority payment coordination instituted.
CSD refunds are invoice-based entitlements of fifty per cent of tax on inward supplies made subsequently to unit run canteens or authorized customers and ... Summary

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Acts Income Tax
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