Seeks to exempt excise duty on goods manufactured on or before 30th june 2017 but not cleared from the factory of production before 1st july 2017 - 12/2017 - Central Excise - Tariff

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Exemption from excise duty for goods manufactured before GST rollout; GST and compensation cess payable upon post-implementation clearance. Exempts excisable goods (excluding specified fuel and tobacco products) from excise duty where manufactured on or before 30th June 2017 but not cleared before 1st July 2017; such goods when cleared on or after 1st July 2017 are liable to appropriate GST and, where applicable, the GST compensation cess under the GST statutes. Notification effective from 1st July 2017.

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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

Provisions expressly mentioned in the judgment/order text.

Exemption from excise duty for goods manufactured before GST rollout; GST and compensation cess payable upon post-implementation clearance.

Exempts excisable goods (excluding specified fuel and tobacco products) from excise duty where manufactured on or before 30th June 2017 but not cleared before 1st July 2017; such goods when cleared on or after 1st July 2017 are liable to appropriate GST and, where applicable, the GST compensation cess under the GST statutes. Notification effective from 1st July 2017.

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Seeks to exempt excise duty on goods manufactured on or before 30th june 2017 but not cleared from the factory of production before 1st july 2017 - 12/2017 - Central Excise - Tariff

Exemption from excise duty for goods manufactured before GST rollout; GST and compensation cess payable upon post-implementation clearance.

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Exemption from excise duty for goods manufactured before GST rollout; GST and compensation cess payable upon post-implementation clearance.

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