excise duty

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

14 May 2011 sir, please tell me the provision of excise duty for north east region (assam), specially about excise duty, input credit on service tax and refund of excise duty..

U S Sharma

U S Sharma (Expert)
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14 May 2011 assam is ranked at par with other states of india, no special provision for assam in central excise and service tax.

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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21 July 2024 In the context of excise duty and related provisions for the North-East region of India, including Assam, here are some specific considerations:

1. **Excise Duty:**
- Excise duty is a central government levy imposed on the manufacture of goods in India. It applies uniformly across the country, including in the North-East region.
- There are no specific exemptions or lower rates of excise duty solely based on the geographical location of the North-East region (Assam).

2. **Input Credit on Service Tax:**
- Input Tax Credit (ITC) on service tax paid can be claimed by manufacturers for payment of excise duty under the Cenvat Credit Rules, 2004 (which are now subsumed under GST).
- This provision applies uniformly across India, including Assam and other states in the North-East.

3. **Refund of Excise Duty:**
- Refund of excise duty is governed by the provisions of the Central Excise Rules, 2002.
- Generally, refunds are allowed under specific circumstances such as excess payment of duty, export of goods, or in case of goods cleared to certain categories of buyers like SEZ units, UN agencies, etc.
- The procedures for claiming refunds are the same across India and are not region-specific.

4. **Special Provisions for North-East Region:**
- While there are no specific excise duty benefits solely based on the geographical location, the government may introduce schemes or incentives under other policies (such as industrial policies or investment promotion schemes) that could indirectly benefit manufacturers in the North-East.
- It's advisable to check with local excise authorities or consult with a tax professional familiar with the latest government policies and schemes that might provide additional benefits or incentives for businesses in Assam and the North-East region.

In summary, excise duty provisions, input tax credit on service tax, and refund mechanisms apply uniformly across India, including Assam. Specific benefits related to geographical location are generally governed under separate industrial policies or incentives rather than under excise duty laws themselves.

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