The principal notification No. 154/1994-Customs, dated the 13th July, 1994, was published in the Gazette of India, Extraordinary, vide number G.S.R. 583(E), dated the 13th July, 1994, and was last amended by notification No. 62/2008-Customs, dated the 6th May, 2008, that was published in the Gazette of India, Extraordinary, vide number G.S.R. 338(E), dated the 6th May, 2008.
The principal notification No. 68/2006-Customs, dated the 30th June, 2006 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i) vide number G.S.R.394 (E), dated the 30th June, 2006 and was last amended by notification No.83/2008-Customs, dated the 1st July, 2008 which was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i) vide number G.S.R 493 (E), dated the 1st July, 2008.
In exercise of powers conferred under section 5, read along with Section 3 (2) of the Foreign Trade (Development and Regulation) Act, 1992, also read with paragraph 2.1 of the Foreign Trade Policy, 2009-14, the Central Government hereby makes the following amendments in the ITC(HS) Classifications of Export and Import Items.
The principal notification No. 67/2006-Customs, dated the 30th June, 2006 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R.393 (E), dated the 30th June, 2006 and was last amended by notification No.125/2007-Customs, dated the 31st December, 2007 which was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i) vide number G.S.R 799 (E), dated the 31st December, 2007.
Notification No. 39/2009 – Service Tax, The Central Government has issued a notification granting a limited exemption from the levy of Service Tax under the category of Business Auxiliary Services to taxable services provided by a service provider during the course of manufacture or processing of alcoholic beverages for or on behalf of the service recipient. The exemption granted is limited to the value of the inputs, excluding capital goods, used for providing the taxable services.
Notification No. 38/2009 – Service Tax * Legal Consultancy Services provided in relation to immovable property are classified under the group where export of services is based on the criteria that the immovable property is located outside India. Legal Consultancy Services which is not in relation to immovable property shall be classified under the residual category, where the following specific conditions are required to be fulfilled –
Notification No. 37/2009 – Service Tax In exercise of the powers conferred by section 93 and sub-section (1) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government on being satisfied that it is necessary in the public interest so to do, hereby makes the following rules further to amend the Taxation of Services (Provided from outside India and Received in India) Rules, 2006, namely :-
In exercise of the powers conferred by Section 5 of the Foreign Trade (Development & Regulation) Act, 1992 (No.22 of 1992) read with Para 1.3 and Para 2.1 of the Foreign Trade Policy, 2009-2014, the Central Government hereby makes the following amendments to the ITC(HS) Classifications of Export and Import Items, as amended from time to time.
Notification No. 70/2009 – Income Tax In exercise of the powers conferred by sub-section (1B) of section 139 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), vide S.O. 1281(E) dated the 27th July, 2007, published in the Gazette of India, Extraordinary, Part II,
NBFCs participating in IRF exchanges may submit the data in this regard half yearly, in the format enclosed, to the Regional office of the Department of Non-Banking Supervision in whose jurisdiction their company is registered, within a period of one month from the close of the half year.