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ARTICLE · 08 DECEMBER 2017

CBEC Notifies Procedure For Claiming Erstwhile Area-Based Excise Exemptions Under GST Laws

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The introduction of Goods and Services Tax (GST) in India led to the discontinuation of area-based exemptions under the Central Excise Act, 1944 (Excise Act) from 1 July 2017 (Exemptions).

IndiaTax
Kabir Bogra
Kabir Bogra
Ayush Mehrotra
Ayush Mehrotra
Tushaar Talwar
Tushaar Talwar
Gaurav Sharma
Gaurav Sharma
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The introduction of Goods and Services Tax (GST) in India led to the discontinuation of area-based exemptions under the Central Excise Act, 1944 (Excise Act) from 1 July 2017 (Exemptions). The Exemptions were available to eligible manufacturing units in Jammu & Kashmir, Uttarakhand, Himachal Pradesh and various states in North East India for a period of 10 years. Due to the curtailment of the Exemptions, units operating in these states, otherwise eligible for benefits for the remaining period were affected.

The Central Government (through the Ministry of Commerce and Industry) issued a notification dated 5 October 2017 outlining a scheme (Scheme) for providing budgetary support to eligible manufacturing units that were earlier availing Exemptions under the Excise Act.

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