Excise duty exemption for donated goods enables tax free supply to earthquake relief agencies subject to certification and documentary proof. Exemption from excise duty is granted for goods donated or purchased out of cash donations for relief and rehabilitation of earthquake victims in Maharashtra and Karnataka, subject to conditions: manufacturer certification on clearance documents; direct dispatch to the Central or State Governments or approved relief agencies; and production to the Central Excise officer, within three months or any allowed extension, of a District Magistrate's certificate confirming donation.
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.
Excise duty exemption for donated goods enables tax free supply to earthquake relief agencies subject to certification and documentary proof.
Exemption from excise duty is granted for goods donated or purchased out of cash donations for relief and rehabilitation of earthquake victims in Maharashtra and Karnataka, subject to conditions: manufacturer certification on clearance documents; direct dispatch to the Central or State Governments or approved relief agencies; and production to the Central Excise officer, within three months or any allowed extension, of a District Magistrate's certificate confirming donation.
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