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Application of cost records

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..... 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 3 [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 clause, shall be deemed to be covered under these rules 8401; 8801 to 8805;8901 to 8908. 2. Turbo jets and turbo .....

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..... 402 to 3403; 3809 to 3824. 19. Jute and Jute Products; 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; 5205 to 5212; 5303; 10 [ 5307 ] ; 5310; 5401 to 5408; 5501 to 5516 30. Glass; 7003 to 7008; 7011;7016 31. Other machinery and Mechanical Appliances; 8402 to 8487 32. Electricals or electronic machinery; 8501 to 8507:8511 to 8512: 8514 to 8515; 8517; 8525 to 8536: 8538 to 8547. 33. Production, import and supply or trading of following medical devices, namely:- (i) Cardiac stents; (ii) Drug eluting stents; (iii) C .....

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..... vernment 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, mooring, re-mooring, hooking, measuring, loading and unloading services rendered by a Port in relation to a vessel or goods regulated by the Tariff Authority for Major Ports under section 111 of the Major Port Trusts Act, 1963(38 of 1963); (ii) Aeronautical services of air traffic management, aircraft operations, ground safety services, ground handling, cargo facilities and supplying fuel rendered by airports and regulated by the Airports Economic Regulatory Authority under the Airports Economic Regulatory Authority of India Act, 2008 (27 of 2008); (iii) Telecommunication services made available to users by means of any transmission or reception of signs, signals, writing, images and sounds or intelligence of any nature (other than broadcasting services) and regulated by the Telecom Regulatory Authority .....

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..... ess. (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 company (i.e. a company producing more than one product or service), any product or a service for which the individual turnover (from such specific product or such specific service) is rupees fifty crore or more; (ii) in the case of a company producing any one specific product or service, if the net worth of the company is rupees one hundred and fifty crore or more or the turnover is rupees twenty five crore or more. (D) Companies (including foreign companies other than those having only liaison offices) engaged in the production, import and supply or trading of following medical devices, namely:- (a) (i) Cardiac Stents; (ii) Drug Eluting Stents; (iii) Catheters; (iv) Intra Ocular Lenses; (v) Bone Cements; (vi) Heart Valves; (vii) Orthopaedic Implants; (viii) Internal Prosthetic Replacements; (ix) Scalp Vein Set; (x) Deep Brain Stimulator; (xi) Ventricular peripheral Shud; (xii) Spinal Implants; (xiii) Automatic Impalpable Cardiac Deflobillator; (xiv)Pacemaker (temporary and permanent); (xv) patent ductus arteriosus, atrial septal defect and vent .....

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..... Prepared explosives (other than propellant powders); safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators; 3601 to 3603 5. Radar apparatus, radio navigational aid apparatus and radio remote control apparatus; 8526 6 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; 8710 7 Port services of stevedoring, pilotage, hauling,. mooring, re-mooring, hooking, measuring, loading and unloading services rendered by a Port in relation to a vessel or goods regulated by the Tariff Authority for Major Ports under section III of the Major Port Trusts Act, 1963(38 of 1963); Not applicable 8. Aeronautical services of air traffic management, aircraft operations, ground safety services, ground handling, cargo facilities and supplying fuel rendered by airports and regulated by the Airports Economic Regulatory Authority under the Airports Economic Regulatory Authority of India Act, 2008 (27 of 2008); Not applicable. 9. Steel; 7201 to 7229; 7301 to 7326 10. Roads and .....

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..... lants; (xiii) Automatic impalpable cardiac deflobillator; (xiv) Pacemaker (temporary and permanent); (xv) Patent ductus arteriosus, atrial septal defect and ventricular septal defect closure device; (xvi) Cardiac re-synchronize therapy ; (xvii) Urethra spinicture devices; (xviii) Sling male or female; (xix) Prostate occlusion device; and (xx) Urethral stents: 9018 to 9022 3. Substituted vide F. No. 1/40/2013-CL-V - Dated 20-12-2017, before it was read as, Central Excise Tariff Act Heading 4. Substituted vide Notification No. F. No. 1/40/2013 -CL-V Part 1 dated 03-12-2018 before it was read as services rendered by a Port in relation to a vessel or goods regulated by the Tariff Authority for Major Ports 5. Substituted vide Notification No. F. No. 1/40/2013 -CL-V Part 1 dated 03-12-2018 before it was read as by airports 6. Substituted vide Notification No. F. No. 1/40/2013 -CL-V Part 1 dated 03-12-2018 before it was read as 8608 7. Substituted vide Notification No. F. No. 1/40/2013 -CL-V Part 1 dated 03-12-2018 before it was read as 5303 8. Substituted vide Notification No. F. No. 1/40/2013 -CL-V Part 1 dated 03-12-2018 before it was read as Paper 9. Inserted vide Notification No. F. .....

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