Executive Summary:
This document contains three notifications from the Ministry of Finance, Department of Revenue, issued on May 14, 2016. The first notification clarifies the term "Clean Energy Cess." The second notification introduces amendments regarding the Infrastructure Cess. The third notification introduces amendments to the CENVAT Credit Rules, 2004.
Key Points / Main Content:
Clean Environment Cess Notification (No. 12/2016):
* Any reference to "Clean Energy Cess" in existing rules, notifications, instructions, decisions, or orders should be interpreted as referring to "Clean Environment Cess."
Infrastructure Cess Notification (No. 22/2016):
* Amends notification No. 1/2016-Infrastructure Cess, dated March 1, 2016.
* Replaces references to "subclause 3 of clause 159 of the Finance Bill, 2016" with "subsection 3 of section 162 of the Finance Act, 2016."
* Omits language related to the declaration made in the Finance Bill under the Provisional Collection of Taxes Act, 1931.
* Replaces references to "subclause 1 of clause 159 of the said Finance Bill" with "subsection 1 of section 162 of the said Finance Act".
CENVAT Credit Rules Amendment (No. 27/2016):
* These rules are called the CENVAT Credit Sixth Amendment Rules, 2016 and come into force on the date of their publication in the Official Gazette.
* Amends the CENVAT Credit Rules, 2004.
* In Rule 3, subrule 4, ninth proviso, replaces "subclause 1 of clause 159 of the Finance Bill, 2016" with "subsection 1 of section 162 of the Finance Act, 2016."
Impact Analysis:
Central Government:
* Impact: Directs the interpretation and implementation of cess-related policies and CENVAT credit rules.
* Action Required: Ensure correct application of the term "Clean Environment Cess" and updated references in Infrastructure Cess and CENVAT Credit Rules.
Businesses/Organizations Subject to Clean Environment Cess:
* Impact: Ensures correct application of the term "Clean Environment Cess".
* Action Required: Note the change in terminology from Clean Energy Cess to Clean Environment Cess in all relevant documentation and compliance procedures.
Businesses/Organizations Subject to Infrastructure Cess:
* Impact: Ensures correct application of amendments in Infrastructure Cess.
* Action Required: Update internal references and compliance procedures to reflect the amendments to Notification No. 1/2016-Infrastructure Cess.
Businesses/Organizations Utilizing CENVAT Credit:
* Impact: Ensures correct application of amendments in CENVAT Credit Rules.
* Action Required: Update internal references and compliance procedures to reflect the amendments to CENVAT Credit Rules, 2004, specifically regarding rule 3, subrule 4, ninth proviso.
Key Entities Referenced
Finance Act, 2010: A law that is referenced in the context of Clean Environment Cess.
Clean Environment Cess: A tax or levy, formerly known as Clean Energy Cess, under the Ministry of Finance.
Ministry of Finance: The government ministry responsible for revenue and finance.
Finance Act, 2016: A law referenced in the context of amendments to notifications and rules.
Central Excise Act, 1944: A law related to central excise duties, referenced in the context of Infrastructure Cess and CENVAT Credit Rules.
Infrastructure Cess: A tax or levy under the Central Government, with notifications and amendments.
CENVAT Credit Rules, 2004: Rules related to CENVAT credit, subject to amendments by the Central Government.
Anurag Sehgal: Under Secretary in the Ministry of Finance, Department of Revenue, signing the notifications.
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फा. सं. 334/8/2016-टीआरयू
[ ]
अनुराग सहगल अवर सिचव
,
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 14th May, 2016
No. 1/2016 - Clean Environment Cess
G.S. R. 510 (E).—In exercise of the powers conferred by sections 83 and 84 of the Finance Act, 2010
(14 of 2010), the Central Government hereby directs that any reference to ‘Clean Energy Cess’, in the rules,
notifications, instructions, decisions, or orders, made or issued under the said sections, shall, be construed as
references to ‘Clean Environment Cess’.
[F. No. 334/8/2016 -TRU]
ANURAG SEHGAL, Under Secy.
2458 GI/2016 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
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फा. सं. 334/8/2016-टीआरयू
[ ]
अनुराग सहगल अवर सिचव
,
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NOTIFICATION
New Delhi, the 14th May, 2016
No. 2/2016 - Infrastructure Cess
G.S. R. 511(E).—In exercise of the powers conferred by sub-section (1) of section 5A of the Central
Excise Act, 1944 (1 of 1944) read with section 162 of the Finance Act, 2016 (28 of 2016), the Central
Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following
amendments in the notification of the Government of India, in the Ministry of Finance (Department of
Revenue), No. 1/2016-Infrastructure Cess, dated the 1st March, 2016, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 255 (E), dated the 1st March, 2016
(hereinafter referred to as the said notification), namely: -
In the said notification,-
(i) for the words, figures and brackets “sub-clause (3) of clause 159 of the Finance Bill, 2016”, the
words, figures and brackets “sub-section (3) of section 162 of the Finance Act, 2016” shall be
substituted;
(ii) the words, figures and brackets “which clause has, by virtue of the declaration made in the said
Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law,”
shall be omitted;¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3
(iii) for the words, figures and brackets “sub-clause (1) of clause 159 of the said Finance Bill”, the words,
figures and brackets “sub-section (1) of section 162 of the said Finance Act” shall be substituted.
[F. No. 334/8/2016 -TRU]
ANURAG SEHGAL, Under Secy.
Note.—The principal notification No. 1/2016-Infrastructure Cess, dated the 1st March, 2016, was published in
the Gazette of India, Extraordinary vide number G.S.R. 255 (E), dated the 1st March, 2016.
अअअअििििधधधधससससचचूूचचूू ननननाााा
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;
फा. सं. 334/8/2016-टीआरयू
[ ]
अनुराग सहगल अवर सिचव
,
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NOTIFICATION
New Delhi, the 14th May, 2016
No. 27/2016 – Central Excise (N.T.)
G.S. R. 512(E).—In exercise of the powers conferred by section 37 of the Central Excise Act, 1944
(1 of 1944), section 94 of the Finance Act, 1994 (32 of 1994) read with section 162 of the Finance Act, 2016
(28 of 2016), the Central Government hereby makes the following rules further to amend the CENVAT Credit
Rules, 2004, namely:-
1. (1) These rules may be called the CENVAT Credit (Sixth Amendment) Rules, 2016.
(2) They shall come into force on the date of their publication in the Official Gazette.4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
2. In the CENVAT Credit Rules, 2004, in rule 3, in sub-rule (4), in ninth proviso, for the words, figures
and brackets “sub-clause (1) of clause 159 of the Finance Bill, 2016”, the words, figures and brackets
“sub-section (1) of section 162 of the Finance Act, 2016” shall be substituted.
[F. No. 334/8/2016 -TRU]
ANURAG SEHGAL, Under Secy.
Note.- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i), vide notification No. 23/2004 – Central Excise (N.T.), dated the 10th September, 2004, vide number
G.S.R. 600 (E), dated the 10th September, 2004 and last amended vide notification No. 24/2016 - Central
Excise (N.T.), dated the 13th April, 2016, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide, number G.S.R. 422 (E), dated the 13th April, 2016.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.