Design and Development - New Product Delivered along with CD

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..... Design and Development - New Product Delivered along with CD
Query (Issue) Started By: - saravanan rengachary Dated:- 20-11-2015 Last Reply Date:- 20-11-2015 Service Tax
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Servic .....

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..... e Tax
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. Qu .....

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..... ery: please let us know applicable tax for this delivery. Reply By Rajagopalan Ranganathan: The Reply: Sir, Populated, loaded or stuffed printed circuit board is classifiable under sub-heading No. .....

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..... 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 .....

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..... 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 pay .....

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..... able on this transaction value. Reply By saravanan rengachary: The Reply: Sir, Thanks.
Discussion Forum - Knowledge Sharing .....

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