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Customs - Highlights / Catch Notes

Home Highlights December 2011 Year 2011 This

Regarding new pictorial health warning - implementation of the ...

Customs

December 1, 2011

Regarding new pictorial health warning - implementation of the Cigarettes and other Tobacco Products (Packaging and Labelling) Rules, 2008 - Cir. No. F.No. 528/133/2011-STO (TU) Dated: November 30, 2011

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  7. AMENDMENT TO SEVENTH SCHEDULE TO THE FINANCE ACT, 2001 - Cigarettes now will be more costly - as increase in custom duty (NCCD) on cigarettes of 16%.

  8. Levy of GST - Supply of extra packs of Cigarettes without recovering any additional cost from the Distributors - the extra packs of Cigarettes will not be leviable to GST.

  9. Import of cigarette or any other tobacco product shall be subject to the provisions contained in the Cigarettes and other Tobacco Products (Packaging and Labelling)...

  10. Increase in the Compensation Cess rate on cigarettes to make the total tax incidence on cigarettes in GST regime at par with the total tax incidence in pre-GST regime

 

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