Paper Board notified for the purpose of E-ICC and E-Trip-some interesting analysis

[AMIT BAJAJ ADVOCATE]

The Punjab Excise and Taxation Department has notified Paper Board sold by manufacturers in the State of Punjab for the purpose of E-ICC and E-TRIP under Rule 64-A and Rule 64-B of Punjab VAT Rules, 2005.

 

E-ICC is an online mechanism whereby the inter-state transaction of goods is reported on the Department's website and form 36 is generated thereby which is to be sent along with the goods during the movement of goods. Similarly E-Trip is an online mechanism for the within state transactions.

 

It is worth noting here that in case of other goods which have already been notified earlier for the purpose of e-trip and e-icc, the corresponding monetory limit for such goods was also prescribed, whereas in case of paper board no monetary limit has been prescribed. Which would mean that any transaction of paper board must be reported in E-ICC or E-Trip irrespective of the value of the goods.

 

The maximum transition time for the paper board has also been prescribed for both E- ICC and E-Trip. However, interesting thing is that in the public notice dated 01.08.2013 it was clarified by the Commissioner that for the goods being sent outside the State i.e. goods covered under Rule 64-B, the condition of maximum time limit to leave the State shall not apply. But now the maximum transition time has again been prescribed for paper boards in case of E-ICC.

 

Another interesting thing is E-Trip and E-ICC is to be done only in respect of those paper boards which are sold by manufacturers in the State of Punjab. Does that mean traders of paper board need not to do any E-ICC or E-Trip?

 

The Full order of the Commissioner is as follows:

 

Office of the Excise and Taxation Commissioner. Puniab

ORDER

 

In exercise of powers conferred upon me under Punjab VAT Act and Rules, 2005, I specify the following commodities under Rule 2(hh) for the purposes of Rule 64-A:-

Sr. No.	Name of the Specified Goods
1.	Paper Board sold by manufacturers in the State of Punjab

 

 

2. Further, under Rule 64-A(3), I notify the maximum transition time for delivery of goods from one destination to another :-

 

For distance up to 100 Kms	6 Hours
For distance up to 200 Kms	10 Hours
For distance above 200 Kms	14 Hours

 

 

Chandigarh, dated, the 2nd September, 2014	Anurag Verma Excise and Taxation Commissioner, Punjab
No.: P.A.E.T.C.898-A dt. 04.09.2014

 

 

Office of the Excise and Taxation Commissioner. Puniab

ORDER

 

In exercise of powers conferred upon me under Punjab VAT Act and Rules, 2005, I specify the following commodities under Rule 2(hh) for the purposes of Rule 64-B:-

 

Sr. No.	Name of the Specified Goods
1.	Paper Board sold by manufacturers located in the State of Punjab

 

2. Further, under Rule 64-B(3), I notify the maximum transition time for delivery of goods from one destination to another :-

 

For distance up to 100 Kms	6 Hours
For distance up to 200 Kms	10 Hours
For distance above 200 Kms	14 Hours

 

Chandigarh, dated, the 2nd September, 2014	Anurag Verma Excise and Taxation Commissioner, Punjab
No.: P.A.E.T.C.898-A dt. 04.09.2014

The PDF version can be downloaded as follows:

 

Order u/r 64-A

 

Order u/s 64-B