Central Indirect Tax Laws

Central Excise Tariff Act and Various Schedules

  1. The Central Excise Act, 1944
  2. Central Excise Tariff Act, 1985
  3. First Schedule to the Central Excise Tariff Act, 1985 (Tariff Schedule)
  4. Second and Third Schedule to the Central Excise Tariff Act, 1985
  5. The Additional Duties of Excise (Goods of Special Iimportance) Act, 1957 (58 OF 1957)  Appendix I & The Additional Duties of Excise (Textiles and Textiles Articles Act , 1978 (40 OF 1978) - Appendix II
  6. National Calamity Contingent Duty - Appendix III
  7. Cess on various commodities collected as central excise duty Appendix IV & Clean Energy Cess.Appendix IVA
  8. Assessment on the basis of MRP - Appendix V ;
    Additional duty of excise (pan masala and certain tobacco products). - Appendix VI ;
    Provisions  of  Finance  Bill  2007  relating  to  levy  of  Secondary  &  Higher  Education  Cess  on  excisable  goods - Appendix VII
  9. Central Excise Rules, 2002

Service Tax

  1. Service Tax - Chapter V of Finance Act, 1994 (As on 1st April 2017)
  2. Service Tax Rules, 1994 (As on 30th January, 2017)
  3. Service Tax (Determination of Value) Rules, 2006
  4. Service Tax - Place of Provision of Service Rules, 2012 (As on 30th November, 2016)
  5. Point of Taxation Rules, 2011 (As on 13th April, 2016)

Customs

  1. Customs Act, 1962
  2. The Customs Tariff Act, 1975
  3. The Customs Tariff Act, 1975 [Post Amendment by The Taxation Laws (Amendment) Act, 2017 (No. 18 of 2017) for GST]
  4. Provisional Collection of Taxes Act, 1931 (Act 16 of 1931)
  5. Taxation Laws Amendment Act, 2017