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GST i.e.Goods and Service Tax is a unified tax that replaces several indirect taxesleviedby the Central Government and the State Government(s)....
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Government of India Ministry of Commerce and Industry (Department of Commerce) Directorate General of Foreign Trade Udyog Bhawan, New Delhi 110 011
Policy Circular No.13 (RE-2013)/2009-2014 Dated the 24th February, 2014
To
All Regional authorities/STEs
Subject: Applicability of “Actual User Condition” for import of Maize (Corn) under TRQ.
1. The Public Notice No.47 dated 18.5.2011, inter alia, had deleted ‘Actual User’ condition for imports under Tariff Rate Quota (TRQ) Scheme. This was challenged before the Hon’ble High Court of Andhra Pradesh in WAMP No. 447 of 2012 in WA No. 228 of 2012. The Hon’ble High Court of Andhra Pradesh had passed an interim order on 04.04.2012 (in para 30) as under: “ …………we grant interim relief prayed for by the appellant and hold that till the disposal of the writ petition the Public Notice No. 47 (RE-2010/2009-14 dated 18.5.2011 does not delete the Actual User condition on the import of maize (corn)(other than seed).” 2. In compliance with this interim order of Hon’ble High Court of Andhra Pradesh, the maize importers under TRQ would have to satisfy ‘Actual User’ condition till the writ petition is finally disposed off or until further order. 3. This issue with the approval of DGFT. Sd/- (S.K.Mohapatra) Deputy Director General of Foreign Trade Tel:2306 1234/Extn.277 e.mail:mohapatra.sk@nic.in
{Issued from File No.01/93/180/37/AM11/PC-2 (B)} |
GST i.e.Goods and Service Tax is a unified tax that replaces several indirect taxesleviedby the Central Government and the State Government(s)....
Read moreIn pre-GST regime, goodswere liable to: (i) Excise Duty- on manufacture of goods; (ii) VAT/CST- on sale of goods; (iii) Entry tax- on ...
Read moreGST is levied on every taxable person. Taxable person means a person who carries on any business at any place in India. Such . ..
Read moreGST is a unified tax which is levied on: (i) goods; (ii) services and (iii) a mix of goods and/or services. Any supply of goods or services . .. ...
Read moreGST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.
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Our core competence is statutory compliance, advisory, corporate tax planning and appellate matters of direct and indirect taxesandcorporate training sessions on GST.
The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .