TRADE NOTICE NO. 09/CE/SH/2016
Dated Shillong, the 31st May, 2016.
Subject: Accounting code for payment of Krishi Kalyan Cess – regarding.
Attention of members of Trade, Industry and all others concerned are hereby invited to the above subject.
Chapter VI of the Finance Act, 2015 will come into effect from 1st June, 2016. Krishi Kalyan Cess is leviable on all taxable services, other than services which are fully exempt from Service Tax or services which are otherwise not liable to Service Tax under section 66B of the Finance Act, 1994, at the rate of 0.5%.
2. Accordingly, accounting codes have also been allotted by the Office of the Controller General of Accounts for the new Minor Head “507-Krishi Kalyan Cess” and new Sub-heads as under:
Authority: Circular No.194/04/2016-ST dated the 26th May, 2016 of TRU, CBEC, New Delhi.
C.No.IV(16)05/TECH/TN/SH/2014/3597-3661 Date: 01.06.2016
Copy forwarded for information and necessary action to:—
1. The Chief Commissioner, Central Excise, Customs & Service Tax, Shillong Zone, “CRESCENS’ Building, M.G. Road, Shillong- 793001.
2. The Commissioner, Central Excise & Service Tax, Dibrugarh.
3. The Commissioner of Customs (Prev), N.E.R., Shillong.
4. The Commissioner, Central Excise & Service Tax, Guwahati.
5. The Commissioner (Appeals), Central Excise & Service Tax, Guwahati.
6. The Commissioner (Audit), Central Excise & Service Tax, Guwahati.
7. The Joint Commissioner (P & V), Central Excise & Service Tax, Shillong.
8. The Assistant Commissioner, (Audit/S.Tax), Central Excise & Service Tax, Shillong.
9. The Deputy/Assistant Commissioner, Central Excise & Service Tax, All Divisions under Shillong Commissionerate with a request to circulate the same to all Superintendent, Central Excise & Service Tax Range under their respective jurisdictions.
10. The Assistant Commissioner (Anti-Evasion), Central Excise & Service Tax, Shillong.
11. All Trade Association/Chamber of Commerce under Shillong Central Excise Commissionerate.
12. All R.A.C. Members under Shillong Central Excise Commissionerate.
13. P.A. to Commissioner, Central Excise & Service Tax, Shillong.
14. The Systems Officer, Computer Cell, Central Excise & Service Tax, Shillong, with a request to upload the Trade Notice immediately on the Commissionerate’s website.
15. Guard File.
(T. C. Roy)
Assistant Commissioner (Tech)