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of <h1>India Exempts Central Excise Duty on IT Software Media; Requires Service Tax Compliance per Finance Act 1994.</h1> The Government of India issued Notification No. 11/2016-Central Excise on March 1, 2016, exempting central excise duty on media with recorded Information Technology Software. The exemption applies to the portion of the software's value that is subject to service tax under the Finance Act, 1994. Manufacturers must declare the software's value and ensure service tax registration and payment. This notification supersedes a 2011 notification and was rescinded by Notification No. 9/2017-Central Excise effective July 1, 2017. The declaration format and registration requirements are specified in Annexure-I.
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