Budget 2012-2013 – Customs Notifications

 

Budget 2012-2013 – Central Excise Notifications

 

Budget 2012-2013 – Service Tax Notifications

 

Negative list in Service Tax: Draft Guidance Paper

Service Tax - No. D. O. F. No 334/1/2012-TRU Dated: - March 16, 2012 - Circular  

Clarification regarding changes made or proposed in Budget 2012-2013

 

Central Excise and Customs- No. D.O.F.No.334/ 3/2012-TRU Dated: - March 16, 2012 - Circular  

Clarification regarding changes made or proposed in Budget 2012-2013

 

Central Excise - No. EXPLANATORY NOTES (CENTRAL EXCISE) Dated: - March 17, 2012 - Circular  

EXPLANATORY NOTES (CENTRAL EXCISE)

 

Customs - No. EXPLANATORY NOTES (CUSTOMS) Dated: - March 16, 2012 - Circular  

EXPLANATORY NOTES (CUSTOMS)

Negative list in Service Tax clarified: draft guidance and circulars explain Budget-related changes to tax coverage and compliance. Circulars and explanatory notes issued for Budget 2012-2013 clarify application and administrative implementation of changes proposed to Service Tax, Central Excise and Customs. A draft guidance paper on the negative list for Service Tax explains which activities remain outside the levy and transitional treatment where Budget measures alter coverage. The documents set out procedural directions for classification, valuation, enforcement and taxpayer compliance pending further notifications.