Central Excise wording amended to substitute GST tax terminology and revise exemptions, descriptions, and levy basis. Notification amends several Central Excise notifications by omitting specified tariff references and provisos, substituting revised Tables and Annexure entries (including tobacco and pan masala descriptions and a retail-price based levy), replacing references to 'appropriate duties of excise' with 'appropriate central tax, State tax, Union territory tax or integrated tax' and adding Explanation 2 defining those taxes as leviable under the CGST, SGST, UTGST and IGST Acts; amendments take effect 1 July 2017.
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.
Central Excise wording amended to substitute GST tax terminology and revise exemptions, descriptions, and levy basis.
Notification amends several Central Excise notifications by omitting specified tariff references and provisos, substituting revised Tables and Annexure entries (including tobacco and pan masala descriptions and a retail-price based levy), replacing references to "appropriate duties of excise" with "appropriate central tax, State tax, Union territory tax or integrated tax" and adding Explanation 2 defining those taxes as leviable under the CGST, SGST, UTGST and IGST Acts; amendments take effect 1 July 2017.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
