Executive Summary:
This document contains three notifications from the Ministry of Finance, Department of Revenue, Central Board of Excise and Customs. All three notifications appoint June 22, 2017, as the date on which the provisions of previously issued notifications come into force. These notifications pertain to the Central Excise Act of 1944 and the Finance Act of 1994.
Key Points / Main Content:
* **Notification No. 16/2017-Central Excise (N.T.)**
* Appoints June 22, 2017, as the effective date for notification number 12/2017-Central Excise (N.T.), dated June 9, 2017, G.S.R. 565(E).
* Relates to Section 2 of the Central Excise Act, 1944, Section 65B of the Finance Act, 1994, Central Excise Rules, 2002 and Service Tax Rules, 1994.
* **Notification No. 17/2017-Central Excise (N.T.)**
* Appoints June 22, 2017, as the effective date for notification number 13/2017-Central Excise (N.T.), dated June 9, 2017, G.S.R. 566(E).
* Relates to Section 2 of the Central Excise Act, 1944 and Central Excise Rules, 2002.
* **Notification No. 18/2017-Central Excise (N.T.)**
* Appoints June 22, 2017, as the effective date for notification number 14/2017-Central Excise (N.T.), dated June 9, 2017, G.S.R. 567(E).
* Relates to Section 37A of the Central Excise Act, 1944 and Section 83 of the Finance Act, 1994.
Impact Analysis:
* **Central Board of Excise and Customs:**
* Impact: Responsible for implementing and enforcing the provisions of the notifications.
* Action Required: Ensure that the relevant field officers are informed about the effective date of the notifications and are prepared to implement them.
* **Businesses Subject to Central Excise and Service Tax:**
* Impact: Need to comply with the provisions of the notifications that are now coming into force.
* Action Required: Review the original notifications (12/2017, 13/2017, and 14/2017) dated June 9, 2017, and ensure compliance with their requirements from June 22, 2017 onwards.
* **Ministry of Finance and Department of Revenue:**
* Impact: Oversees the implementation of the notifications.
* Action Required: Monitor the implementation and address any issues or concerns that may arise.
Key Entities Referenced
Department of Revenue: A department under the Ministry of Finance in the Government of India.
Central Board of Excise and Customs: A department under the Ministry of Finance, Department of Revenue, responsible for the formulation of policy concerning levy and collection of customs & central excise duties and service tax.
Central Excise Act, 1944: An act of the Indian Parliament relating to central excise duties.
Finance Act, 1994: An act of the Indian Parliament relating to finance.
Central Excise Rules, 2002: Rules pertaining to the levy and collection of central excise duties in India.
Service Tax Rules, 1994: Rules pertaining to the levy and collection of service tax in India.
New Delhi: The location where the notification was issued.
Ministry of Finance: A ministry in the Government of India responsible for financial matters.
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No. 498] NEW DELHI, MONDAY, JUNE 19, 2017/JYAISTHA 29, 1939
िवत् त मं(cid:7074)ालय
(राजस्व िवभाग)
(केन्(cid:7076) ीय उत्प ाद शुल्क और सीमा शुल्क बोडर्)
अिधसचू ना
नई िदल् ली, 19 जून, 2017
स.ं 16/2017-केन् (cid:7076)ीय उत्प ाद शल्ु क (ग.ै टे.)
सा.का.िन. 600(अ).—केन् (cid:7076)ीय सरकार, िवत् त अिधिनयम, 1994 (1994 का 32) की धारा 65ख के खडं
(55) के साथ पिठत केन् (cid:7076)ीय उत् पाद शुल् क अिधिनयम, 1944 (1944 का 1) की धारा 2 के खंड (ख) के अनुसरण म(cid:7286)
और केन् (cid:7076)ीय उत् पाद शुल् क िनयम, 2002 के िनयम 3 तथा सेवा कर िनयम, 1994 के िनयम 3 (cid:7367)ारा (cid:7079)दत् त शिक् तय(cid:7298)
का (cid:7079)योग करते हुए, 22 जून 2017 को उस तारीख के रूप म(cid:7286) िनयत करती है िजसस,े भारत सरकार के िवत् त
मं(cid:7074)ालय, राजस् व िवभाग, केन् (cid:7076)ीय उत् पाद शुल् क और सीमा शुल् क बोडर् की अिधसूचना सं. 12/2017-केन् (cid:7076)ीय उत् पाद
शुल् क (गै.टे.), तारीख 9 जून, 2017, जो भारत के राजप(cid:7074), असाधारण म(cid:7286) सा.का.िन. संख् यांक 565 (अ) तारीख
9 जून, 2017 (cid:7367)ारा (cid:7079)कािशत की गई थी, िजससे इस अिधसूचना के उपबंध (cid:7079)वृत ह(cid:7298)गे।
[फा. सं. 137/17/2017-सवे ा कर]
डा. (cid:7088)ीपावर्ती एस. एल., अवर सिचव
3806 GI/2017 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
NOTIFICATION
New Delhi, the 19th June, 2017
No.16 /2017-Central Excise (N.T)
G.S.R. 600(E).—In pursuance of clause (b) of section 2 of the Central Excise Act, 1944 (1 of 1944), read with
clause (55) of section 65B of the Finance Act, 1994 (32 of 1994) and in exercise of the powers conferred by rule 3 of the
Central Excise Rules, 2002 and rule 3 of the Service Tax Rules, 1994, the Central Government hereby appoints the 22nd
June, 2017, as the date on which the provisions of the notification of the Government of India, in the Ministry of
Finance, Department of Revenue, Central Board of Excise and Customs vide number 12/2017-Central Excise (N.T),
dated the 9th June 2017, published in the Gazette of India Extraordinary vide number G.S.R.565 (E) dated the 9th June
2017, shall come into force.
[F. No. 137/17/2017-Service Tax]
Dr. SREEPARVATHY S. L., Under Secy.
अिधसचू ना
नई िदल्ली, तारीख 19 जून, 2017
स.ं 17/2017- केन्(cid:7076) ीय उत्प ाद-शल्ु क (ग.ै टे.)
सा.का.िन. 601(अ).—केन् (cid:7076)ीय सरकार, केन् (cid:7076)ीय उत् पाद-शुल् क अिधिनयम, 1944 (1944 का 1) की धारा
2 के खंड (ख) के अनुसरण म(cid:7286) और केन् (cid:7076)ीय उत् पाद-शुल् क िनयम, 2002 के िनयम 3 (cid:7367)ारा (cid:7079)द(cid:7275) शि(cid:7334)य(cid:7298) का (cid:7079)योग
करते हुए 22 जून 2017, उस तारीख के रूप म(cid:7286) िनयत करती ह,ै िजससे भारत सरकार के िवत् त मं(cid:7074)ालय, राजस् व
िवभाग, केन् (cid:7076)ीय उत् पाद शुल् क और सीमा शुल् क बोडर् की अिधसूचना सं. 13/2017-केन् (cid:7076)ीय उत् पाद शुल् क (गै.टे.),
तारीख 9 जून, 2017, जो भारत के राजप(cid:7074), असाधारण म(cid:7286) सा.का.िन. संख् यांक 566 (अ) तारीख 9 जून, 2017
(cid:7367)ारा (cid:7079)कािशत की गई थी, िजससे इस अिधसूचना के उपबंध (cid:7079)वृत ह(cid:7298)गे।
[फा. सं. 137/17/2017-सवे ा कर]
डा. (cid:7088)ीपावर्ती एस.एल., अवर सिचव
NOTIFICATION
New Delhi, the 19th June, 2017
No.17/2017-Central Excise (N.T)
G.S.R. 601(E).—In pursuance of clause (b) of section 2 of the Central Excise Act, 1944 (1 of 1944) and in
exercise of the powers conferred by rule 3 of the Central Excise Rules, 2002, the Central Government hereby appoints
the 22nd June 2017, as the date on which the provisions of the notification of the Government of India, in the Ministry
of Finance, Department of Revenue, Central Board of Excise and Customs vide number 13/2017- Central Excise (N.T),
dated the 9th June 2017, published in the Gazette of India Extraordinary vide number G.S.R.(E) 566 dated the 9th June
2017, shall come into force.
[F. No. 137/17/2017-Service Tax]
Dr. SREEPARVATHY S. L., Under Secy.¹Hkkx IIμ[k.M 3 (i)º Hkkjr dk jkti=k % vlk/kj.k 3
अिधसचू ना
नई िदल् ली, 19 जून, 2017
स.ं 18/2017-केन् (cid:7076)ीय उत्प ाद शल्ु क (ग.ै टे.)
सा.का.िन. 602(अ).—केन् (cid:7076)ीय सरकार, िवत् त अिधिनयम, 1994 (1994 का 32) की धारा 83 के साथ
पिठत केन् (cid:7076)ीय उत् पाद शुल् क अिधिनयम, 1944 (1944 का 1) की धारा 37क (cid:7367)ारा (cid:7079)दत् त शिक् तय(cid:7298) का (cid:7079)योग
करते हुए 22 जून 2017, उस तारीख के रूप म(cid:7286) िनयत करती ह,ै िजसस े भारत सरकार के िवत् त मं(cid:7074)ालय, राजस् व
िवभाग, केन् (cid:7076)ीय उत् पाद शुल् क और सीमा शुल् क बोडर् की अिधसूचना सं. 14/2017-केन् (cid:7076)ीय उत् पाद शुल् क (गै.टे.),
तारीख 9 जून, 2017, जो भारत के राजप(cid:7074), असाधारण म(cid:7286) सा.का.िन. संख् यांक 567 (अ) तारीख 9 जून, 2017
(cid:7367)ारा (cid:7079)कािशत की गई थी, िजससे इस अिधसूचना के उपबंध (cid:7079)वृत ह(cid:7298)गे।
[फा. सं. 137/17/2017-सवे ा कर]
डा. (cid:7088)ीपावर्ती एस.एल., अवर सिचव
NOTIFICATION
New Delhi, the 19th June, 2017
No.18/2017-Central Excise (N.T)
G.S.R. 602(E).—In exercise of the powers conferred by section 37A of the Central Excise Act, 1944 (1 of
1944), read with section 83 of the Finance Act, 1994 ( 32 of 1994) , the Central Government hereby appoints the 22nd
June 2017, as the date on which the provisions of the notification of the Government of India, in the Ministry of
Finance, Department of Revenue, Central Board of Excise and Customs vide number 14/2017- Central Excise (N.T),
dated the 9th June 2017, published in the Gazette of India Extraordinary vide number G.S.R.(E) 567 dated the 9th June
2017, shall come into force.
[F. No. 137/17/2017-Service Tax]
Dr. SREEPARVATHY S. L., Under Secy.
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