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Design and Development - New Product Delivered along with CD, Service Tax

Issue Id: - 109424
Dated: 20-11-2015
By:- saravanan rengachary

Design and Development - New Product Delivered along with CD


  • Contents

We are designing and developing printed circuit board based on the specific requirement of the customer.

Delivery:

Printed Circuit Board - 1 Qty and CD containing design of the product.

Query: please let us know applicable tax for this delivery.

Posts / Replies

Showing Replies 1 to 2 of 2 Records

Page: 1


1 Dated: 20-11-2015
By:- Rajagopalan Ranganathan

Sir,

Populated, loaded or stuffed printed circuit board is classifiable under sub-heading No. 8517 70 10 of the first schedule of Central Excise Tariff Act, 1985 attracting cenvat duty @12.5%. designing and Developing such board will amount to manufacture under Section 2 (f) of Central Excise Act, 1944. Therefore such boards are subject to central excise duty. The cost of the CD containing the design of the product shall be includible in the transaction value of such boards and duty is payable on this transaction value.


2 Dated: 20-11-2015
By:- saravanan rengachary

Sir,

Thanks.


Page: 1

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