Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ To Call / Whatsapp, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Filters / Advanced Search ❯
TEXT

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • LLP - Limited Liability Partnership
  • Trust and Society
  • PMLA - Money-Laundering
  • Indian Laws
  • Service Tax
  • Central Excise
  • DVAT - Delhi Value Added Tax
  • Reserve Bank of India
Year: ?
Publishing Year
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
From Date:
To Date:
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
☰   Show Results ❯
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Circulars
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
405/38/98 - 25-06-1998 Central Excise
Instructions on review of Supreme Court Order. Self contained proposals should be received in the Board within ten days of the order
Show AI Summary
Judicial review procedure: require self-contained proposals with detailed grounds and strict 30-day filing compliance.
Review proposals must be exceptional, founded on detailed comparison of the judgment with records and established practices, and identify overlooked facts or authorities that justify reconsideration. Proposals must be self contained, legible and complete with supporting documents, detailed grounds, and, if delayed, a day to day explanation; timely submission is required to permit Board and Law Ministry processing and legal clearance prior to filing.
Trade Notice No. 24-CE/Service-Tax/TECH/Bol/98 - 24-06-1998 Service Tax
Service Tax — Reallocation of jurisdiction of different Central Excise Divn. and Ranges
Show AI Summary
Service Tax jurisdiction reallocation: new divisional and range offices manage registration, surveys and provisional assessments.
Nominated Assistant Commissioner divisional offices and Range Superintendent offices are assigned specific territorial jurisdictions for Service Tax administration; divisional offices must create Service Tax Cells, undertake surveys of assessees for all 18 taxable services, receive Form ST-1 applications at cells and range offices for forwarding to the Assistant Commissioner for issuance of ST-2, assess quarterly returns at superintendent level, and the Assistant Commissioner will order provisional assessments when requested.
768/1998 - 24-06-1998 Income Tax
Transactions in securities—Determination of date of transfer and the period of holding of securities held in materialized form under section 45(2A) of the Income-tax Act, 1961
Show AI Summary
FIFO rule for dematerialised securities determines transfer date and holding period for capital gains computation.
Determination of date of transfer and period of holding for dematerialised securities under section 45(2A) requires application of the FIFO method to units credited to a demat account; FIFO is confined to dematerialised holdings, is applied accountwise across multiple demat accounts, and entries of dematerialised physical certificates take their place in the FIFO sequence based on the date of credit to the account. When a sale can be specifically linked to an earlier purchase by contract notes, the general rules for date of transfer and period of holding apply.
19 /(RE-98)/1997-2002 - 24-06-1998 DGFT
Fixation / Modification of Standard Input Output Norms
Show AI Summary
Standard Input Output Norms modification permits specified raw material imports for fish exports subject to prior import and actual user conditions.
The Public Notice replaces Fish & Fish Products norms (Sl.Nos. D1-D30) with an Annexure permitting specified basic raw material imports against listed exports subject to prior import and actual user conditions, prohibition of transferability and replenishment, compliance with positive value addition, enumerated exceptions (e.g., feed items and fishing net granules disallowed when basic raw material is imported), reduced tubs/granules quantity limits, and a nine percent input reduction for IQF frozen net weight products.
404/37/98 - 22-06-1998 Central Excise
Instructions on when notional interest on advances should be included in the assessable value. For such inclusion it has to be shown that the price charged has a nexus with the deposit
Show AI Summary
Notional interest on advance deposits: include in assessable value only where deposit influences sale price or yields quantifiable benefit.
Inclusion of notional interest on advance deposits in assessable value requires a demonstrable nexus between the deposit and sale price; notional interest may be added when the deposit results in lower price or special discount to the depositor, or when two distinct prices create separate buyer classes, in which case the manufacturer's benefit must be quantified. If no price difference or evidence of price reduction exists, notional interest cannot be added. When interest credited to the buyer is below normal bank rates, the shortfall represents the manufacturer's benefit and must be quantified and included.
18 (RE-98)/1997-2002 - 22-06-1998 DGFT
Fixation/Modification of Standard Input Output Norms
Show AI Summary
Standard Input Output Norms modification: additions and corrections alter import content and description requirements for specified export items.
DGFT Public Notice fixes and modifies Standard Input Output Norms by prescribing amendments and corrections (Annexure A) and by adding new SION entries (Annexures B-F) across Chemicals and Allied Products, Electronic Products, Engineering Products, Plastic Products and Miscellaneous Products. The changes substitute and correct export product descriptions, amend or delete existing norms, add alternative import inputs with specified quantities or net to net allowances, and impose a valuation limit on dyes relative to FOB export value.
17 /(RE-98)/1997-2002 - 22-06-1998 DGFT
ITC (HS) Classification - Export of Weapons grade Chemical - Negative list of Export
Show AI Summary
Export controls on CWC-listed chemicals permit shipments to convention parties subject to notification and end-use certification.
CWC-listed chemicals are permitted for export to States party to the Chemical Weapons Convention provided exporters notify the National Authority, the Cabinet Secretariat and the Directorate General of Foreign Trade in the prescribed format and submit an End Use Certificate within fifteen days of actual export; exports to States not party to the Convention remain restricted and continue to require export licences under the Negative List of Exports.
042/98 - 19-06-1998 Customs
EOUs/ EPZ Units - Iption to Execute Single B-17 Bond (sur) or Bond and BG upto 5% of Bond Value
Show AI Summary
Security requirement for B-17 bonds: units may execute the bond with reduced security via bank guarantee or cash.
Where 100% EOUs and EPZ units cannot furnish the prescribed individual or corporate surety for the B-17 bond, they may execute the bond coupled with security equal to five per cent of the bond value, furnished as a bank guarantee, cash deposit or other government recognised mode of security.
16 (RE-98)/1997-2002 - 18-06-1998 DGFT
HB Vol.1 - DEPB Rate list - Appendix 28A
Show AI Summary
DEPB credit rates updated: Annexures fix applicable rates, corrected product descriptions and value caps for export entitlement calculations.
Notification of DEPB credit rates sets product-specific rates and value caps in Annexure A and Annexure B as the operative schedules for calculating DEPB entitlements. Corrigenda to earlier public notices correct export product descriptions, amend value caps and delete or correct specified DEPB entries. The amended schedules and corrigenda apply for the respective export periods indicated and form part of Appendix 28A for entitlement calculation.
14(RE-98) - 18-06-1998 DGFT
Classification of seafood and Aquaculture processed food within the definition of food processing
Show AI Summary
Food processing classification: seafood and aquaculture processed food qualify for zero duty EPCG benefits when capital goods meet threshold.
Processed seafood and aquaculture products are classified within food processing, and exporters of such products qualify for the zero duty EPCG scheme provided the value of capital goods meets or exceeds the scheme's prescribed threshold; this administrative clarification is communicated to customs and licensing authorities.
403/36/98-CX - 17-06-1998 Service Tax
Nomination of representatives of Service Tax Sector in the Regional Advisory Committees — Instructions
Show AI Summary
Nomination of Service Tax representatives: Central Excise units may co opt limited ad hoc members pending separate Service Tax commissionerates.
Pending the creation of separate Service Tax Commissionerates, Central Excise Commissionerates may co opt on an ad hoc basis up to three members from the Service Tax sector in consultation with the Zonal Chief Commissioner of Central Excise; existing Board instructions for RAC (OS) and RAC (SSI) remain unchanged.
403/36/98 - 17-06-1998 Central Excise
Nomination of representatives of Service Tax Sector in the Regional Advisory Committees - Instructions
Show AI Summary
Service Tax representation in Regional Advisory Committees permitted temporarily with limited co-opted members until separate commissionerates operate.
Temporary administrative authorization permits Central Excise Commissionerates to co-opt representatives of the Service Tax Sector into Regional Advisory Committees in consultation with the Zonal Chief Commissioner, subject to a prescribed ceiling, as an interim measure pending the formation of separate Service Tax Commissionerates; existing instructions for RAC(OS) and RAC(SSI) remain unchanged.
Trade Notice No. 16/98 - Jamshedpur - 12-06-1998 Service Tax
Service Tax — Creation of Cell for Service Tax work outside the Commissionerate Hqrs.
Show AI Summary
Delegation of service tax administration: divisional assistant commissioners to handle registrations and assessments under revised local jurisdictions.
The central Service Tax cell at Commissionerate headquarters is abolished and Assistant Commissioners, Central Excise in divisional offices are delegated the powers of Assistant Commissioner (Service Tax) to handle registrations, returns, assessments and related service tax work within their respective jurisdictions; divisional cells will operate under the supervision of the divisional Assistant Commissioner who may allocate tasks to existing supervisory, inspector and ministerial staff for effective handling.
13(RE-98)/98-99 - 11-06-1998 DGFT
Monitoring of export obligation against EPCG Licences
Show AI Summary
Export obligation monitoring requires licence-holders to file periodic progress reports and authorities to submit consolidated monthly statements.
RLAs must follow Handbook procedures to monitor export obligation under EPCG licences (applicable to licences issued on or after 5 June 1995). Licence-holders under 15%/10% EPCG must submit annual progress reports within three months from each year's expiry starting the second year; Zero Duty EPCG holders must submit reports within three months from each block's expiry starting the second block. After scrutiny RLAs notify customs on EO fulfilment and send consolidated monthly statements to DGFT with licence, CIF, EO and sectorwise details.
041/98 - 11-06-1998 Customs
Reopening of Assessment
Show AI Summary
Reopening of assessments requires prior approval before changing established assessment practice to prevent routine show cause notices.
Assessments must not be reopened or show cause notices issued as a routine; assessing officers who propose to change an established practice of classification or assessment must present full facts to the Commissioner and obtain prior approval before altering the established practice.
040/98 - 11-06-1998 Customs
Instruction for improving communication between department and the public/trade and providing quality service
Show AI Summary
Two-way communication: email and fax requests must be acted on and trade queries answered within four weeks.
Customs directs that all communications from importers sent by fax, e-mail, post or courier be acted upon; fax/e-mail copies of certified invoices and documents may be accepted for clearance; appointments and confirmations may be handled by e-mail or fax; e-mail queries should be answered by e-mail where possible; trade queries must be answered within four weeks; and each Assistant Commissioner must have maintained e-mail connectivity with wide publicity of departmental e-mail addresses.
402/35/98 - 09-06-1998 Central Excise
Filing of Civil Appeals against CEGAT Orders involving rate of duty and valuation Review/Scrutiny by the Board-Instructions
Show AI Summary
Appeal Filing Requirements: ensure legible documentary record and timely transmission to prevent rejection and delay in appeals.
Proposals for filing civil appeals must reach the Board promptly and include clearly legible copies of all relevant documents-show-cause notices, original orders, appeal orders, Board instructions referred to, and relied-upon judgments-since illegible or incomplete papers hinder scrutiny and can delay filing; failures or omissions in providing legible copies or timely transmission will be viewed seriously and responsibility fixed if they cause appeals to be filed beyond the prescribed period.
401/34/98 - 09-06-1998 Central Excise
Steps for reducing litigation and review orders passed by Commissioner (Appeals) and CEGAT - Instructions
Show AI Summary
Appeal restraint policy: require thorough review and reasonable prospects before recommending departmental appeals to higher forums.
Instructions require Chief Commissioners and Commissioners to monitor recurring disputes, differential classification or valuation practices, and conflicting judicial views, report them to the Board for corrective action, and follow Board-issued uniform guidelines. Appeals against Commissioner (Appeals) and Commissioner orders should be recommended only after thorough scrutiny, full application of mind, and a reasonable prospect of success; routine or technical appeals must be avoided, and civil appeals to apex courts should meet established criteria to prevent avoidable litigation.
400/33/98 - 09-06-1998 Central Excise
Liberalisation of filing declaration for small scale units . Declaration to be filed only once. No declaration needed so long the clearances do not exceed full exemption limit minus Rs.10 lakhs
Show AI Summary
Exemption from registration declaration: small manufacturers relieved where clearances fall below specified limit; declaration required only once.
Declaration required under the exemption from registration is to be filed only once; small manufacturers whose clearances do not exceed the specified limit are exempted from filing the declaration. The specified limit equals the full exemption limit minus a fixed amount, where the full exemption limit is the value up to which goods are wholly exempt from excise duty under the relevant notification.
15 (RE-98)/1997-2002 - 08-06-1998 DGFT
HB Vol.1 amended - EPCG Scheme - DES - Appendix 32
Show AI Summary
EPCG scheme amendments require additional fee for excess CIF and duty plus interest for under utilisation.
Amendments to the Handbook require originals of applications for committee consideration to be filed with regional licensing authorities and attested copies with committees; additional fee where CIF utilised exceeds licence CIF; obligatory payment of full customs duty plus 24% interest per annum if EPCG utilisation is below 90% of the zero duty threshold with proof to the licensing authority within one month; clarification that 24% interest means 24% per annum. Procedural updates address endorsements, DEPB transferability, appendices for certification agencies, and delegated consideration for Electronics and Software EPCG applications.

Circulars

Back

All Circulars

Showing Results for :
Reset Filters
No Records Found

Circulars

Home › Circulars List › GST - States › 2018 › GST - States - 2018 › This
Back

All Circulars

Telegram Get Daily Updates
GST - States

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

Contents
Summary
Note

Note

-

Bookmark

(New) -

Download

Print

Print

Print Options

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

Topics

Acts Income Tax
Next ➔