TaxTMI 
TaxTMI 
Application of cost records
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....isation or license issued by the Department of Telecommunications, Government of India under Indian Telegraph Act, 1885 (13 of 1885); Not applicable. 2. Generation, transmission, distribution and supply of electricity regulated by the relevant regulatory body or authority under the Electricity Act, 2003 (36 of 2003); Generation- 2716; Other Activity- Not Applicable 3. Petroleum products; including activities regulated by the Petroleum and Natural Gas Regulatory Board under the Petroleum and Natural Gas Regulatory Board Act, 2006 (19 of 2006); 2709 to 2715; Other Activity- Not Applicable 4. Drugs and pharmaceuticals; 2901 to 2942; 3001 to 3006. 5. Fertilisers; 3102 to 3105. 6. Sugar and industrial alcohol; 1701; 1703; 2207 (B) Non-regulated Sectors Sr. No. Industry/ sector/ Product/ Service ^3A[Customs Tariff Act Heading](wherever applicable) 1. Machinery and mechanical appliances used in defence, space and atomic energy sectors excluding any ancillary item or items; Explanation. - For the purposes of this sub-clause, any company which is engaged in any item or items supplied exclusively for use under this claus....
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....; 7801 to 7802; 7804; 7806; 7901 to 7905; 7907; 8001; 8003; 8007; 8101 to 8113 18. Inorganic chemicals, organic or inorganic compounds of precious metals, rare-earth metals of radioactive elements or isotopes, and organic chemicals; 2801 to 2853; 2901 to 2942; 3801 to 3807; 3402 to 3403; 3809 to 3824. 19. Jute and Jute Products; 5303, ^7[5307], 5310 20. Edible Oil; 1507 to 1518 21. Construction Industry as per para No. (5) (a) as specified in Schedule VI of the Companies Act, 2013 (18 of 2013); Not applicable. 22. Health services, namely functioning as or running hospitals, diagnostic centres, clinical centres or test laboratories; Not applicable. 23. Education services, other than such similar services falling under philanthropy or as part of social spend which do not form part of any business; Not applicable. 24. Milk powder; 0402 25. Insecticides; 3808 26. Plastics and polymers; 3901 to 3914; 3916 to 3921; 3925 27. Tyres and tubes; 4011 to 4013 28. ^8[Pulp and Paper]; ^9[4701 to 4704], 4801 to 4802. 29. Textiles; 5004 to 5007; 5106 to 5113; ....
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....the purposes of this sub-clause, any company which is engaged in any item or items supplied exclusively for use under this clause, shall be deemed to be covered under these rules. (ii) turbo jets and turbo propellers; (iii) arms and ammunitions; (iv) propellant powders; prepared explosives, (other than propellant powders); safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators; (v) radar apparatus, radio navigational aid apparatus and radio remote control apparatus; (vi) tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons and parts of such vehicles, that are funded (investment made in the company) to the extent of ninety per cent. or more by the Government or Government Agencies; (b) provisions of clause (A) shall be applicable, if the net worth of the company is rupees five hundred crore or more or the turnover is rupees five hundred crore or more. (B) companies engaged in an industry regulated by a Sectoral Regulator or a Ministry or Department of Central Government: (a) (i) Port services of stevedoring, pilotage, hauling, moori....
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....erating in areas involving public interest such as: (a) (i) Railway or tramway locomotives, rolling stock, railway or tramway fixtures and fittings, mechanical (including electro mechanical) traffic signalling equipment's of all kind; (ii) Mineral products including cement; (iii) Ores; (iv) Mineral fuels (other than Petroleum), mineral oils etc.; (v) Base metals; (vi) Inorganic chemicals, organic or inorganic compounds of precious metals, rare-earth metals of radioactive elements or isotopes, and Organic Chemicals; (vii) Jute and Jute Products; (viii) Edible Oil under Administrative Price Mechanism; (ix) Construction Industry; (x) Companies engaged in health services viz. functioning as or running hospitals, diagnostic centres, clinical centres or test laboratories; (xi) Companies engaged in education services, other than such similar services falling under philanthropy or as part of social spend which do not form part of any business. (b) For the purposes of clause (C), the thresholds limit shall be as under, - (i) in the case of a multi-product or a multi services ....
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....gence of any nature (other than broadcasting services) and regulated by the Telecom Regulatory Authority of India under the Telecom Regulatory Authority of India Act, 1997 (24 of 1997); Not applicable 2. Generation, transmission, distribution and supply of electricity regulated by the relevant regulatory body or authority under the Electricity Act, 2003 (36 of 2003), other than for captive generation (referred to in the Electricity Rules, 2005); ------ 3. Petroleum products regulated by the Petroleum and Natural Gas Regulatory Board under the Petroleum and Natural Gas Regulatory Board Act, 2006 (19 of 2006 ; 2709 to 2715; 4. Drugs and pharmaceuticals; 2901 to 2942; 3001 to 3006. 5. Fertilisers; 3102 to 3105. 6. Sugar and industrial alcohol; 1701; 1703;2207 (B) Non-regulated Sectors Sl. No. Industry/ Sector/ Product/ Service CETA Heading (wherever applicable) 1. Machinery and mechanical appliances used in defence, space and atomic energy sectors excluding any ancillary item or items; Explanation. - F....
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..... Cement; 2523; 6811 to 6812 15. Ores and Mineral products; 2502 to 2522; 2524 to 2526; 2528 to 2530; 2601 to 2617 16. Mineral fuels (other than Petroleum), mineral oils etc.; 2701 to 2708 17. Base metals; 7401 to 7403; 7405 to 7413; 7419; 7501 to 7508; 7601 to 7614; 7801 to 7802; 7804; 7806; 7901 to 7905; 7907; 8001; 8003; 8007; 8101 to 8113. 18. Inorganic chemicals, organic or inorganic compounds of precious metals, rare-earth metals of radioactive elements or isotopes, and Organic Chemicals; 2801 to 2853; 2901 to 2942; 3801 to 3807; 3402 to 3403; 3809 to 3824. 19. Jute and Jute Products; 5303, 5310 20. Edible Oil 1507 to 1518 21. Construction industry as per pars No. (5) (a) as specified in Schedule VI of the Companies Act, 2013 (18 of 2013) Not applicable. 22. Health services, namely functioning as or running hospitals, diagnostic centres, clinical centres or test laboratories; Not applicable. 23. Education services, other than such similar services falling under philanthropy or as part of social spend which do not form part of any busi....