No.
ADCOM(I&C)/PA/CR-31/2011-12 dated 06.01.2014.
COMMISSIONER OF
COMMERCIAL TAXES CIRCULAR NO: 23/2013-14
Clarification
regarding the goods newly included in the e-Sugam Notification dated 09.10.2013
1. Several dealers and trade bodies
have represented and sought clarifications regarding certain goods newly
included in the e-Sugam notification dated: 09.10.2013. There are also some requests
to clarify the procedures to be followed as per the said notification. Hence,
the following instructions are issued to all the officers who are performing
the road vigilance / checkposts duties. The goods on which clarifications are
sought are as listed in the following paras.
2. Paper core or paper tubes are used
for packing of posters, drawings, blue prints, agarbathi, calendars and other
sensitive or fragrile items. For the transportation of these goods i.e. paper
core or paper tubes e-Sugam is mandatory as they fall under entry 26 of Part -A
and entry 20 of Part -C of the notification which reads “Packing material of
all kinds.”
3. RCC poles and PCC poles being used
as electricity poles are required to obtain e-Sugam as these goods they fall
under entry 12 of Part -A and entry 8 of Part -C of the notification which
reads " Electrical goods of all kinds including appliances ."
4. Utensils
made out of non-ferrous metals are covered in entry 23 of the Part -A and entry
18 of Part -C of the notification which reads as " non ferrous metals in
all forms" as there is no reference to any particular form of such metals
in the said entry. Hence, e-Sugam is mandatory for these goods.
5. e-Sugam is
mandatory for tractors and their parts and accessories as these goods fall
under entry 22 of Part -A and entry 17 of Part -C of the notification which
reads "machinery of all kinds and their parts there of."
6. It is clarified that readymade
garments listed in entry 33 of part-A and entry 27 of part-C of the
notification include garments made of hosiery and clothing accessories and
other made up textile articles as under:
Sl. No.
|
Description of
Goods
|
1
|
Clothing
accessories including socks, stockings, gloves, shawls, scarves, mufflers,
mantillas, veils, ties, bow-ties, knitted or crocheted.
|
2
|
Clothing
accessories, not knitted or crocheted, including hand-kerchiefs, shawls,
scarves, mufflers, mantillas, veils, ties, bow-ties, cravats,
gloves-headbands.
|
3
|
Blankets
and travelling rugs
|
4
|
Bed
linen, table linen, toilet linen, and kitchen linen and other made ups
|
5
|
Curtains
(including drapes) and interior blinds ; curtain and bed valances
|
6
|
Other
furnishing articles.
|
7
|
Woven
labels, badges and the like
|
e-Sugam is necessary for the above
goods.
7. Clarification is sought regarding the
sales effected across the counter by the retailers to customers especially of
readymade garments where the invoice value exceeds Rs.20,000-00. It is
clarified that as per Rule 157(l)(a) of the KVAT Rules, a delivery note has to
be issued by the owner / consignor of goods. In the case of counter sales to
customers the delivery is given across the counter and customer becomes owner
of the goods. In such cases, there is no necessity of generating e-Sugam.
However, if the goods are delivered / consigned by the seller e-Sugam has to be
issued for the goods under transportation.
8. The above
clarifications and instructions have to be followed by the all concerned
officers scrupulously.
.
.
.
