News Flash
  • Six training videos are available in DG (Audit) Group in ANTARANG
  • Provisional Ids and passwords of taxpayers registered in February and March 2017 and also whose Provisional Ids and passwords were cancelled due to State VAT registration cancellation, are now available for GST enrolment. Taxpayers are requested to enrol before 30th April,2017
  • The schedule for three-days 'CBEC GST back end application training' at various NACEN RTIs is uploaded - Click here
  • As a trade facilitation measure, the last date of filing Service Tax returns (ST3 & ST3C) for the period October 2016-March2017 has been extended to 30th April,2017. For details please click here to see Order no.1/2017 dated 25/04/2017
  • The GST Awareness Portal of CBEC has gone live.Click here to access the same
  • As a trade facilitation measure, for importers/exporters E-payment time is being extended up to 10.00 PM (22.00) with effective from 24.04.2017
  • Provisional Id and password of taxpayers who have registered in February and March 2017 will be made available shortly for GST enrolment.
  • Provisional Id and password of Central excise and Service taxpayers cancelled due to State VAT registration cancellation, will be restored shortly for GST enrolment
  • Draft GST Rules on (1) Accounts and Records (2) Advance Ruling (3) Appeals and Revision . Please see under GST>GST Laws & Rules>Draft Rules.Comments are invited by 27.04.2017 at gst-cbec@gov.in
  • CBEC officers please see the Weekly Chairman’s letter dated 21 April 2017 under Chairman’s Desk.Click here
  • Draft GST Rules on (1) Assessment and Audit (2) e-Way Bill. Please see under GST>GST Laws & Rules>Draft Rules.Comments are invited by 21.04.2017 at gst-cbec@gov.in
  • The CGST, the IGST , the UTGST and the GST (Compensation to States ) Acts of Parliament have received the assent of the President and have been published in the Gazette. The Acts can be viewed on the GST webpage
  • Revised GST FAQ and GST Rules are available. For detail please check GST Section.
  • Bill of entry late filing charges and revised relevant date for interest come into effect. -  For details click here
  • ATTN : Finance Act, 2017 has come into effect Today (31.03.2017). Important changes in Sec. 46 & 47 of Customs Act,1962.
  • Kind Attention All Central Excise and Service Tax taxpayers migrating to GST, please note that Apart from CDAC eSign, NDSL’s eSign services will also become functional from 4th April 2017 for submission of Form 20. You may use NSDL's eSign also for submission of Form 20 on GST portal after activation of provisional ID. eSign is free to use during enrolment till 30th April 2017
  • Infrastructure proposals relating to formations in GST regime  -  Click here
  • Attention CX and ST Assessees : The last date for migration to GST has been extended to 30.04.2017.
  • All CX/ST Zonal Chief Commissioners to ensure speedy and smooth migration of taxpayers to GST by 30.04.2017.  -  Click here (to see member's D.O. letter dated 28.02.2017 in this regard.)
  • KIND ATTENTION ALL CE/ST ASSESSEES: Provisional ID for migration to GST have been issued to all Assessees registered in ACES till 31.01.2017. You are requested to complete the migration to GST by 30.04.2017.
View all

8th September, 2005

Notification No. 81/2005-Customs

     In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts all items of machinery, including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, and auxiliary equipment (including those required for testing and quality control) and components, required for initial setting up of a project for generation of power using non-conventional materials, namely, agricultural, forestry, agro-industrial, industrial, municipal and urban waste, bio waste or poultry litter, falling under any Chapter of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from so much of the duty of customs leviable thereon which is specified in the said First Schedule as is in excess of 5% ad valorem, subject to the following conditions,- 

(i)   the importer produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Non-Conventional Energy Sources to the effect that  the goods are required for initial setting up of a project for the generation of power using non-conventional materials, namely,  agricultural, forestry, agro-industrial, industrial, municipal and urban waste, bio waste or poultry litter and the said officer recommends the grant of this exemption;

(ii)  the importer proves to the satisfaction of the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, that there is a valid power purchase agreement between the importer and the purchaser, for the sale and purchase of electricity generated  from the non-conventional materials, for a period of not less than ten years from the date of commissioning of the project; and

(iii) the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be,  that such imported goods  will be used for the purpose specified and in the event of his failure to comply with this condition, he shall  be liable to pay, in respect of such goods as is not proved to have been so used, an amount equal to the difference between the duty leviable on such goods but for the exemption under this notification and that already paid at the time of importation.

F.No. 460 / 44 /2005-Cus.V

 

Ajay

Under Secretary to the Government of India