NCCD ON Tobacco Products in GST Regime- on MRP or Transaction Value
Query (Issue) Started By: – BHAGIRATH JYOTISHI Dated:- 25-4-2018 Last Reply Date:- 17-7-2018 Central Excise
Got 14 Replies
Central Excise
Presently Tobacco Products [ HSN CODE 2403 99 30] are covered under GST.
\nIn Central Excise Regime, Excise Duty was Machine based on Tobacco Products under Section 3A of CEA.
\nNCCD is still applicable. Should we pay on Transaction Value or MRP Value after reducing abatement?
\nNotification No. 49\/ 2008 -C.X. ( N.T.) has still entry of our HSN CODE 2403 99 30 but that speaks about items of First Schedule to the Central Excise Tariff Act' 1985. While First Schedule has been repealed, now Fourth Schedule is there.
\nReply By KASTURI SETHI:
\nThe Reply:
\nExtract from FAQs
\nIs NCCD leviable on tobacco products from 1st July, 2017?
\nWhat will be the method of valuation for levy of NCCD?
\n• NCCD shall continue to be levied on tobacco and tobacco products at the rates as ap<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nWe need reply on which value NCCD is required to be paid today? = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n लगना है अगर लगना हैं तो पहले mrp पर लगता था इस लिए mrp पर लगना चाहिए । = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n fied in the Fourth Schedule. All products other than Petroleum and Tobacco are proposed to be subsumed under GST. The Fourth Schedule contains tariff items related to Tobacco products, Cigarettes and Petroleum products = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" NCCD ON Tobacco Products in GST Regime- on MRP or Transaction Value Query (Issue) Started By: – BHAGIRATH JYOTISHI Dated:- 25-4-2018 Last Reply Date:- 17-7-2018 Central ExciseGot 14 RepliesCentral ExcisePresently Tobacco Products [ HSN CODE 2403 99 30] are covered under GST. In Central Excise Regime, Excise Duty was Machine based on Tobacco Products under … Continue reading “NCCD ON Tobacco Products in GST Regime- on MRP or Transaction Value”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-11571","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11571","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11571"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11571\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11571"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11571"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11571"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nReply By KASTURI SETHI:
\nThe Reply:
\nDear Querist, NCCD is payable on transaction value.
\nReply By KASTURI SETHI:
\nThe Reply:
\nFor tobacco products, Petrol, Diesel etc. valuation has to be determined under Central Excise Act read with Valuation Rules. For valuation purpose, GST Act does not come into picture.
\nNotification No.49\/2008-CX.(NT) is concerned with Central Excise Act . Goods mentioned in Fourth Schedule to Central Excise Tariff Act, 1985 attract CE duty as per Section 3 of Central Excise Act.
\nReply By rajkumar shukla:
\nThe Reply:
\n@kasturiji pl clarify my doubt.
\nAlthough notification under section 3A has been rescinded, section 4A is still in operation .so while tobacco is still under excise duty why can"t the MRP provision apply. Why transactional value when section 4A overrides section 4.?
\nReply By KASTURI SETHI:
\nThe Reply:
\nSh.Shukla Ji, .Sir,. What I wanted to say the party cannot charge NCCD on MRP<\/p>\n
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\nQus-अगर वैल्यू पर लगना है तो स्पष्ट समझाइये।आप सभी का आभार होगा.।
\nReply By KASTURI SETHI:
\nThe Reply:
\nMRP includes all taxes. No amount above declared MRP can be charged. MRP minus abatement = Assessable Value on which NCCD is to be charged.There is no need of separate notification because for the purpose of levy and collection of NCCD Central Excis<\/p>\n
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\nAlthough excise duty continues to be made applicable on the aforementioned products (to be subsumed under GST at a later date), the Fourth Schedule iincludes various goods which would attract GST. The provisions of 'deemed manufacture' under the Excise Act would only apply to tariff entries related to cigarettes, chewing tobacco and pan masala, including certain other products mentioned in the 'notes' to the Fourth Schedule. All other tariff entries appearing in the existing Third Schedule (relating to 'deemed manufacturing') have been deleted.
\nSection 3B and Section 3C have been inserted in the Excise Act, to provide emergency powers to Central Government to increase the excise duty.
\nReply By Arvind Sahu:
\nThe Reply:
\nश्रì<\/p>\n
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