
WHAT IS GST?
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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03(RE-2009)/2009-14, Dated: 27/08/2009 | |||
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“Item Description |
Policy
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Nature of restriction
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“(a) Plants and plant portions of wild origin, of species specified in any of the Schedules of Wild Life (Protection) Act, 1972 or Appendix I of CITES or Export Licensing Note 1
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Prohibited
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Not permitted to be exported. Special exemption can be granted for the purpose of research, education and life saving drugs on case by case basis by DGFT, on the recommendation of Ministry of Environment & Forests.
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(b) Plants and plants portions of cultivation origin of species specified in any of the Schedules of Wild Life (Protection) Act, 1972 or Appendix I of CITES or Export Licensing Note 1.
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Free
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Subject to production of a Certificate of Legal Possession in favor of the exporter, issued by the DFO having jurisdiction where the exporter is situated. In case of species listed in Schedule VI of Wild Life (Protection) Act, 1972, subject to the exporter complying with the provision of S.17A of the Act. In case of species listed in Appendix I of CITES subject registration of the nursery and appropriate CITES documentation from the Asst. Management Authority.
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(c) Plants, Plant portions of wild or cultivation origin, of species specified Appendix II or III of CITES.
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Free
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Subject to production of certificate of Legal Possession in favour of the exporter, issued by the DFO having jurisdiction where the exporter is situated. Export subject to CITES
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(d) Plants, plant portions of wild or cultivation origin, of species not specified in any of the Schedules of Wild Life (Protection) Act, 1972 or Appendix I, II, III of CITES or Export Licensing Note 1.
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Free
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Subject to obtaining Certificate of cultivation from District Agriculture Officer or District Horticulture Officer or DFO”
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“Item Description |
Policy
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Nature of restriction
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Derivatives, extracts and formulations
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Free
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Subject to the provisions of Wild Life (Protection) Act, 1972 and CITES”
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“Tariff Item HS Code |
Item Description
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Policy
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Nature of Restriction
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4414 00 00
4415 00 00
4419 00 00
4420 00 00
4421 90 60
4421 90 90
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“Finished Handicraft products of
(a) Sandalwood
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Free
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Subject to provisions of CITES
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(b) Other species
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Free
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Subject to provisions of CITES”
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“Tariff Item HS Code |
Item Description
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Policy
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Nature of Restriction
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310530 00
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N.P. Complex Fertilizers given below :
Diammonium Phosphate (DAP) (18-46-00)
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Restricted
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Manufacturers of DAP as listed at Export Licensing Note 1 at List B below shall be allowed, with the prior permission of the Department of Fertilizer, to export their own manufactured DAP subject to the following conditions :
(i) Intimation to Department of Fertilizer about quantity of export along with a self-declaration and a certificate issued by statutory auditors that no concession/ subsidy has been claimed for intended export.
(ii) Production of above declaration / certificate as at (i) above to Customs at the time of export.”
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“Tariff Item HS Code |
Item Description
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Policy
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Nature of Restriction
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310420 00
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Straight Potassic Fertilizers given below:
Potassium Chloride
(Muriate of Potash)
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Restricted
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Exports permitted, with the prior permission of the Department of Fertilizer, by direct importers of MOP out of quantity of import made during last six months subject to the following conditions :-
(i) They will not claim any concession for the quantity intended to be exported ; or
(ii) they will return the concession if already claimed from the Government; and
1. Furnish certificate from the statutory auditors to the Department of Fertilisers and Customs that the quantity intended to be exported has been imported in the last six months and no concession / subsidy has been claimed; and
2. Export realisation in free foreign exchange only.”
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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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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. . . . .