GST India Solution

Ask a Query

Client Login

Welcome GST India Solution

26(RE-2009)/2009-14, Dated: 25/01/2010

(TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY PART II SECTION 3, SUB SECTION (ii))

GOVERNMENT OF INDIA

MINISTRY OF COMMERCE & INDUSTRY

DEPARTMENT OF COMMERCE

NOTIFICATION NO. 26 /2009-2014

NEW DELHI, THE 25 JANUARY, 2009

S.O.(E) In exercise of the powers conferred by Section 5 of the Foreign Trade (Development & Regulation) Act, 1992 (No.22 of 1992) read with Para 1.3 and Para 2.1 of the Foreign Trade Policy, 2009-2014, the Central Government hereby makes the following amendments in the Schedule 2 (Export Policy) of ITC(HS) Classifications of Export and Import items as amended, from time to time :

2. With immediate effect, the entry at Sl. No. 35 & 36 of Chapter 5 stands substituted as follows:-

Sl. No.	Tariff Item HS Code	Unit	Item Description	Export Policy	Nature of Restriction
35	05061019 05061029 05061039 05061049 05069019 05069099 05119999	Kg	Bone and Bone products (excluding bone meal), horn and horn products (excluding horn meal), hooves and hoof products (excluding hoof meal), when exported to European Union	Restricted	Export to EU allowed subject to the following conditions: (i) A ‘Shipment Clearance Certificate’ is to be issued consignment-wise by the CAPEXIL indicating details of the name and address of the exporter, address of the registered plant, IEC No. of the exporter, plant approval number, nature of export product, quantity, invoice number & date, port of loading(Name of the port) and destination. (ii) After the shipment is made, the exporter shall also provide a ‘Production Process’ certificate and/or health certificate to the buyer consignment-wise to be issued by CAPEXIL as per the requirement of EU.
36	05061019 05061029 05061039 05061049 05069019 05069099 05119999	Kg	Bone and bone products, including Ossein intended to be used for Human Consumption meant for European Union.	Restricted	Export to EU allowed subject to the following conditions:- (i) A ‘Shipment Clearance Certificate’ is to be issued consignment-wise by the CAPEXIL indicating details of the name and address of the exporter, address of the registered plant, IEC No. of the exporter, plant approval number, nature of export product, quantity, invoice number and date, port of loading(Name of the port) and destination. (ii) After the shipment is made, the exporter shall also provide ’Health Certificate’ consignment-wise to the buyer giving details of vessel name, shipping bill number with date, production process, etc. as per the requirement of EU. The Certificate would be issued jointly by CAPEXIL and Regional Animal Quarantine Officer, Department of Animal Husbandry, Dairying and Fisheries, Ministry of Agriculture, Government of India.

3. With immediate effect, the new entry at Sl. No. 71 A shall be added in Chapter 23 as follows:-

Sl. No.	Tariff Item HS Code	Unit	Item Description	Export Policy	Nature of Restriction
71 A	2309 23091000	Kg	Preparations of a kind used in animal feeding Dog or Cat food, put up for retail sale	Free	Export to EU allowed subject to the following conditions: (i) A ‘Shipment Clearance Certificate’ is to be issued consignment-wise by the CAPEXIL indicating details of the name and address of the exporter, address of the registered plant, IEC No. of the exporter, plant approval number, nature of export product, quantity, invoice number and date, port of loading (Name of the port) and destination. (ii) After the shipment is made, the exporter shall also provide ‘Health Certificate’ consignment-wise to the buyer giving details of vessel name, shipping bill number with date, production process, etc. as per the requirement of EU. The Certificate would be issued jointly by CAPEXIL and Regional Animal Quarantine Officer, Department of Animal Husbandry, Dairying and Fisheries, Ministry of Agriculture, Government of India.

4. With immediate effect, the new entry at Sl. No. 126 B shall be added in Chapter 30 as follows:-

Sl. No.	Tariff Item HS Code	Unit	Item Description	Export Policy	Nature of Restriction
126 B	30021020	Kg	Blood products for technical use in medical devices, In Vitro Diagnostics & Laboratory Reagents not intended for human consumption.	Free	Export to EU allowed subject to the following conditions: (i) A ‘Shipment Clearance Certificate is to be issued consignment-wise by the CAPEXIL indicating details of the name and address of the exporter, address of the registered plant, IEC No. of the exporter, plant approval number, nature of export product, quantity, invoice number & date, port of loading(Name of the port) and destination. (ii) After the shipment is made, the exporter shall also provide a ‘Production Process’ certificate and/or health certificate to the buyer consignment-wise to be issued by CAPEXIL as per the requirement of EU.

5. With immediate effect, the new entry at Sl. No. 140 A, 140 B and 140 C shall be added in Chapter 35 of Schedule 2 of ITC(HS) Classifications of Export and Import items as amended from time to time, as follows:-

Sl. No.	Tariff Item HS Code	Unit	Item Description	Export Policy	Nature of Restriction
140 A 140 B 140 C	35030020 35030030 35040010	Kg Kg Kg	Gelatine, edible grade and not elsewhere specified or included Glues derived from bones, hides & similar items and fish glues Peptones; others	Free Free Free	Export to EU allowed subject to the following conditions: (i) A ‘Shipment Clearance Certificate’ is to be issued consignment-wise by the CAPEXIL indicating details of the name and address of the exporter, address of the registered plant, IEC No. of the exporter, plant approval number, nature of export product, quantity, invoice number and date, port of loading (Name of the port) and destination. (ii) After the shipment is made, the exporter shall also provide ‘Health Certificate’ consignment-wise to the buyer giving details of vessel name, shipping bill number with date, production process, etc. as per the requirement of EU. The Certificate would be issued jointly by CAPEXIL and Regional Animal Quarantine Officer, Department of Animal Husbandry, Dairying and Fisheries, Ministry of Agriculture, Government of India. Export to EU allowed subject to the following conditions: (i) A ‘Shipment Clearance Certificate is to be issued consignment-wise by the CAPEXIL (formerly Chemicals and Allied Products Export Promotion Council) indicating details of the name and address of the exporter, address of the registered plant, IEC No. of the exporter, plant approval number, nature of export product, quantity, invoice number with date, port of loading(name of the port) and destination. (ii) After the shipment is made, the exporter shall also provide a ‘Production Process certificate and/or health certificate to the buyer consignment-wise to be issued by CAPEXIL (formerly Chemicals and Allied Products Export Promotion Council) as per the requirement of EU.

6. This issues in Public Interest.

(R.S. GUJRAL)

Director General of Foreign Trade

And Ex-Officio Additional Secretary to the Govt. of India

(Issued from F.No.01/91/171/47/AM’05/Export Cell)

GST RATES FINDER GST ACTS BOOK (DECODING GST) GST RULES GST PROVISIONAL REGISTRATION MODEL GST LAW LEVY OF TAX

Latest Articles

<--

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)....

-->

BASIS OF CHARGE OF GST- SUPPLY

In pre-GST regime, goodswere liable to: (i) Excise Duty- on manufacture of goods; (ii) VAT/CST- on sale of goods; (iii) Entry tax- on ...

WHO IS LIABLE TO PAY TAX

GST is levied on every taxable person. Taxable person means a person who carries on any business at any place in India. Such . ..

WHAT IS TAXED UNDER GST

GST 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 . .. ...

Who We Are

GST 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.

Goods & Service Tax

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. . . . .