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NOTE:
Central Government has modified the exemption scheme to software to prevent the overlapping between central levies as under:
Customs:
Notification no. 31/2010-Cus - Customs has been rescinded - now import of packaged or canned software shall not be exempted from levy of customs duty. [Notification no. 126/2010-Cus]
Central Excise:
Notification no. 35/2010-CE, has been rescinded - now manufacturing, production or development of software shall not be exemption from levy of duty of excise [Notification no. 35/2010-CE]
Moreover, manufacturing, production or development of software shall be subject to MRP under section 4A [Notification no. 30/2010-CE(NT)]
Service Tax:
A consolidated notification no. 53/2010-ST has been issued with new conditions to prevent overlapping between excise versus service tax and customs versus service tax
Previous notification no. 02/2010-ST and 17/2010-ST has been withdrawn vide notification no. 51/2010-ST and 52/2010-ST respectively.