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EXEMPTION TO E-WAY BILL REQUIREMENT PART I

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EXEMPTION TO E-WAY BILL REQUIREMENT PART I
By: Mr.M. GOVINDARAJAN
August 11, 2018
  • Contents

Introduction

The provisions of GST came into effect from 01.07.2017.  At the time of introduction there is no provision for e-way bill.  Rule 138 of Central Goods and Services Tax Rules, 2017 provides that till such time as an E-way bill system is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage.    The said provision has been substituted vide Notification No. 27/2017-Central Tax, dated 30.08.2017 and made detailed provisions for the purpose of E-way bills.   The same has been amended from time to time.  The provisions of E-way bill in respect of inter-State transactions came into effect from 01.04.2018 and the States have implemented E-way Bill procedure for intra-State transactions at various States not later than 1st June 2018.

Exemption

Rule 138(14) provides exemption to the goods from the E-way bill requirements.  The exemption available to the goods from e-way bill requirements as amended and as on date is discussed in this article.

Rule 138 (14) provides that notwithstanding anything contained in Rule 138, no e-way bill is required to be generated-

  •  under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or
  • under customs supervision or under customs seal; 
  • where the goods being transported are transit cargo from or to Nepal or Bhutan;
  • where the goods being transported are exempt from tax under-
  • any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee;  
  •  where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail;
  •   where empty cargo containers are being transported; and
  • where the goods are being transported upto a distance of twenty kilometers from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55. 
  • where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply. (with effect from 13.06.2018)

Non motorized conveyance

The expression ‘non-motorized conveyance’ has not been defined, a motor vehicle is a self-propelled vehicle, commonly wheeled, that does not operate on rails, such as trains or trams and used for the transportation of passengers, or passengers and property. The vehicle propulsion is provided by an engine or motor, usually by an internal combustion engine, or an electric motor, or some combination of the two, such as hybrid electric vehicles and plug-in hybrids. For legal purposes motor vehicles are often identified within a number of vehicle classes including cars, buses, motorcycles, off-road vehicles, light trucks and regular trucks. These classifications vary according to the legal codes of each country. ISO 3833:1977 is the standard for road vehicles types, terms and definitions. Generally to avoid requiring handicapped persons from having to possess an operator’s license to use one, or requiring tags and insurance, powered wheelchairs will be specifically excluded by law from being considered motor vehicles.

Thus, any vehicle other than motorized vehicle shall be a non-motorized conveyance (e.g. bullock cart, rickshaw, hand pulled trolleys etc).

Exemption for Specified goods

Table – 1

Specified goods exempted from E-way bill

Sl. No.

Description of goods

(1)

(2)

1

Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers

2

Kerosene oil sold under PDS

3

Postal baggage transported by Department of Posts

4

Natural  or  cultured  pearls  and  precious  or  semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)

5

Jewellery,  goldsmiths’  and  silversmiths’  wares  and  other articles (Chapter 71)

6

Currency

7

Used personal and household effects 

8

Coral, unworked (0508) and worked coral (9601)]

Exemption under Notification No. 2/2017-Central Tax (Rate)

The Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempted intra-State supplies of goods, vide Notification No. 2/2017-Central Tax (Rate), dated 28.06.2017 which has been amended from time to time.  Major amendments have been taken place vide Notifications dated 15.11.2017, 25.01.2018 and 26.07.2018.  Rule 138 (14) (e) exempted the goods specified in this Notification from the purview of e-way bill requirements except other than de-oiled caked.  The list of exempted goods from e-way bill requirements vide Notification 2/2017-Central Tax (Rate)), as amended, is furnished in the below Table-

Table – 2

Goods exempted from e-way bill requirements vide Notification No.2/2017-Central Tax (Rate) as amended

Sl.No.

Chapter / Heading /  Sub-heading / Tariff item

Description of Goods

(1)

(2)

(3)

1

0101

Live asses, mules and hinnies 

2

0102

Live bovine animals

3

0103

Live swine

4

0104

Live sheep and goats

5

0105

Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.

6

0106

Other live animal such as Mammals, Birds, Insects

7

0201

Meat of bovine animals, fresh and chilled.

8

0203, 0204, 0205, 0206, 0207, 0208, 0209

All goods, fresh or chilled

9

202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210

All goods [other than fresh or chilled] other than those put up in unit container and, -

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions *

10

3

Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%

11

0301

Live fish

12

0302

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304

13

0304, 0306, 0307, 0308

All goods, fresh or chilled

14

0303, 0304, 0305, 0306, 0307, 0308

All goods [other than fresh or chilled] and other than those put up in unit container and, -

(a) bearing a registered brand name; or 

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions *

15

0401

Fresh milk and pasteurized milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk

16

0403

Curd; Lassi; Butter milk

17

0406

Chena or paneer, other than those put up in unit container and,-

(a) bearing a registered brand name; or 

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*

18

0407

Birds' eggs, in shell, fresh, preserved or cooked

19

0409

Natural honey, other than those put up in unit container and,-

(a) bearing a registered brand name; or 

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*

20

0501

Human hair, unworked, whether or not washed or scoured; waste of human hair

21

0504

All goods, fresh or chilled

22

0504

All goods [other than fresh or chilled] other than those put up in unit container and, -

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*

23

0506

All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinized; powder and waste of these products

24

0507 90

All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.

25

0511

Semen including frozen semen

26

6

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 

27

0701

Potatoes, fresh or chilled.

28

0702

Tomatoes, fresh or chilled.

29

0703

Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.

30

0704

Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.

31

0705

Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.

32

0706

Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.

33

0707

Cucumbers and gherkins, fresh or chilled.

34

0708

Leguminous vegetables, shelled or unshelled, fresh or chilled.

35

0709

Other vegetables, fresh or chilled.

36

0710

Vegetables (uncooked or cooked by steaming or boiling in water), frozen, other than those put up in unit container and,- 

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*

37

0712

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.

38

0713

Dried leguminous vegetables, shelled, whether or not skinned or split other than those put up in unit container and,-

(a) bearing a registered brand name; or 

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*

39

0714

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled, dried; sago pith.

40

0714

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or insulin content, frozen, whether or not sliced or in the form of pellets other than those put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions*

41

08

Dried makhana, whether or not shelled or peeled other than those put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*

42

0801

Coconuts, fresh or dried, whether or not shelled or peeled

43

0801

Brazil nuts, fresh, whether or not shelled or peeled

44

0802

ther nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled

45

0803

Bananas, including plantains, fresh or dried

46

0804

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh

47

0805

Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh

48

0806

Grapes, fresh

49

0807

Melons (including watermelons) and papaws (papayas), fresh.

50

0808

Apples, pears and quinces, fresh.

51

0809

Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.

52

0810

Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.

53

0814

Peel of citrus fruit or melons (including watermelons), fresh.

54

7, 9 or 10

All goods of seed quality 

55

0901

Coffee beans, not roasted

56

0902

Unprocessed green leaves of tea

57

0909

Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality

58

0910 11 10

Fresh ginger, other than in processed form

59

0910 30 10

Fresh turmeric, other than in processed form

60

1001

Wheat and meslin other than those put up in unit container and,-

(a) bearing a registered brand name; or 

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*

61

1002

Rye other than those put up in unit container and,-

(a) bearing a registered brand name; or 

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions* 

62

1003

Barley other than those put up in unit container and,-

(a) bearing a registered brand name; or 

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*

63

1004

Oats other than those put up in unit container and,-

(a) bearing a registered brand name; or 

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*

64

1005

Maize (corn) other than those put up in unit container and,-

(a) bearing a registered brand name; or 

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*

65

1006

Rice other than those put up in unit container and,-

(a) bearing a registered brand name; or 

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*

66

1007

Grain sorghum other than those put up in unit container and,-

(a) bearing a registered brand name; or 

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*

67

1008

Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi other than those put up in unit container and,-

(a) bearing a registered brand name; or 

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*

68

1101

Wheat or meslin flour other than those put up in unit container and,-

(a) bearing a registered brand name; or 

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions* 

69

1102

Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc. other than those put up in unit container and,-

(a) bearing a registered brand name; or 

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*

70

1103  

Cereal groats, meal and pellets other than those put up in unit container and,-

(a) bearing a registered brand name; or 

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*

71

1104

Cereal grains hulled

72

1105

Flour, powder, flakes, granules or pellets of potatoes other than those put up in unit container and,-

(a) bearing a registered brand name; or 

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*

73

1106

Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. other than those put up in unit container and,-

(a) bearing a registered brand name; or 

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*

74

1106 10 10

Guar meal

75

12

All goods of seed quality

76

1201

Soya beans, whether or not broken, of seed quality

77

1202

Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.

78

1204

Linseed, whether or not broken, of seed quality.

79

1205

Rape or colza seeds, whether or not broken, of seed quality.

80

1206  

Sunflower seeds, whether or not broken, of seed quality.

81

1207

Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.

82

1209

Seeds, fruit and spores, of a kind used for sowing

83

1210

Hop cones, fresh.

84

1210 10 00

Hop cones, neither ground nor powdered nor in the form of pellets

85

1211

Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.

86

1212

Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.

87

1213

Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets

88

1214

Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.

89

1301

Lac and Shellac

90

1401

Sal leaves, siali leaves, sisal leaves, sabai grass]

91

1404 90 40

Betel leaves

92

1404 90 60

coconut shell, unworked]

93

1404 90 90

Vegetable materials, for manufacture of jhadoo or broom sticks

94

1701 or 1702

Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar

95

1904

Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki

96

1905

Pappad, by whatever name it is known, except when served for consumption

97

1905

Bread (branded or otherwise), except when served for consumption and pizza bread

98

2106

Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.

99

2201

Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]

100

2201

Non-alcoholic Toddy, Neera including date and palm neera

101

2202 90 90

Tender coconut water other than those put up in unit container and,-

(a) bearing a registered brand name; or 

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I

102

2306

De-oiled rice bran

 

Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018

103

2306

Cotton seed oil cake

104

2501

Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water

105

26

Uranium Ore Concentrate

106

2716 00 00

Electrical energy

107

2835  

Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002

108

3002

Human Blood and its components

109

3006

All types of contraceptives

110

3101

All goods and organic manure other than those put up in unit container and,-

(a) bearing a registered brand name; or 

(b) bearing a brand name on which an actionable claim or enforceable right in a  court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*

111

3304

Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta

112

3825

Municipal waste, sewage sludge, clinical waste

113

3926

Plastic bangles

114

4014

Condoms and contraceptives

115

4401

Firewood or fuel wood

116

4402

Wood charcoal (including shell or nut charcoal), whether or not agglomerated

117

44 or 68

Deities made of stone, marble or wood

118

46

Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope

119

4802 / 4907

Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government

120

4817 / 4907

Postal items, like envelope, Post card etc., sold by Government

121

48 or 4907 or 71

Rupee notes or coins when sold to Reserve Bank of India or the Government of India

122

4907

Cheques, lose or in book form

123

4901

Printed books, including Braille books

124

4902

Newspapers, journals and periodicals, whether or not illustrated or containing advertising material

125

4903

Children's picture, drawing or colouring books

126

4905

Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed

127

4907

Duty Credit Scrips

128

5001

Silkworm laying, cocoon

129

5002

Raw silk

130

5003

Silk waste

131

5101

Wool, not carded or combed

132

5102

Fine or coarse animal hair, not carded or combed

133

5103

Waste of wool or of fine or coarse animal hair

134

52

Gandhi Topi

135

52

Khadi yarn

136

50 to 55

Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets

137

5303

Jute fibres, raw or processed but not spun

138

5305

Coconut, coir fibre

139

53

Coir pith compost other than those put up in unit container and, -

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions*

140

63

Indian National Flag

141

6703

Human hair, dressed, thinned, bleached or otherwise worked

142

6912 00 40

Earthen pot and clay lamps

143

69

Idols made of clay

144

7018

Glass bangles (except those made from precious metals)

145

7117

Bangles of lac/ shellac

146

8201

Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry other than ghamella

147

8445

Charkha for hand spinning of yarns, including amber charkha

148

8446

Handloom [weaving machinery]

149

8802 60 00

Spacecraft (including satellites) and suborbital and spacecraft launch vehicles

150

8803

Parts of goods of heading 8801

151

9021

Hearing aids

152

92

Indigenous handmade musical instruments (134 instruments are listed)

153

9603

Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles

154

9609

Slate pencils and chalk sticks

155

9610 00 00

Slates

156

9619 00 10 or 9619 00 20

Sanitary towels (pads) or sanitary napkins; tampons

157

9803

Passenger baggage

158

Any chapter

Puja samagri namely,-

(i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);

(ii) Sacred thread (commonly known as yagnopavit);

(iii) Wooden khadau;

(iv) Panchamrit,

(v) Vibhuti

(vi) Unbranded honey 

(vii) Wick for diya.

(viii) Roli

(ix) Kalava (Raksha sutra)

(x) Chandan tika

`159

 

Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate central tax, State tax, Union territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be. 

160

 

Supply of goods by a Government entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority, against consideration received from Central Government, State Government, Union territory or local authority in the form of grants

161

Any chapter

Parts for manufacture of hearing aids

162

Any Chapter except 71

Rakhi (other than those made of goods falling under Chapter 71)

*Conditions-

  • the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name;
  • the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily;
  •  if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name and he has authorized the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.

 

By: Mr.M. GOVINDARAJAN - August 11, 2018

 

 

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