Indirect Taxes Notification as announced in Budget 2023 24

In exercise of the powers conferred by sub section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs, being satisfied that it is necessary and expedient to do so

Premature redemption under Sovereign Gold Bond (SGB) SchemeRedemption Price for premature redemption due on January 27, 2023 (January 28, 2023 being a holiday) (Series II of SGB 2017-18)

Customs Notification No 113/2022

Premature redemption under Sovereign Gold Bond (SGB) Scheme - Redemption Price for premature redemption due on December 17, 2022 (December 18, 2022 being a Sunday) (SGB 2017-18 Series XII)

Sovereign Gold Bond Scheme 2022-23 Series III - Issue Price

Custom Notification No 108/2022

Premature redemption under Sovereign Gold Bond (SGB) Scheme - Redemption Price for premature redemption due on December 09, 2022 (December 10 and December 11, 2022 being Saturday and Sunday respectively) (SGB 2017-18 Series XI)

Governors’ Statement: December 7, 2022

Premature redemption under Sovereign Gold Bond (SGB) Scheme - Redemption Price for premature redemption due on December 03, 2022 (December 04, 2022 being a Sunday) (SGB 2017-18 Series X)

Customs Notification No 100/2022

Premature redemption under Sovereign Gold Bond (SGB) Scheme - Redemption Price for premature redemption due on November 30, 2022 (Series I of SGB 2015)

Premature redemption under Sovereign Gold Bond (SGB) Scheme - Redemption Price for premature redemption due on November 25, 2022 (November 26 and November 27, 2022 being Saturday and Sunday respectively) (SGB 2017-18 Series IX)

Notification under PMLA Act,2002

Custom Notification No 96/2022

In exercise of the powers conferred by sub section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs, being satisfied that it is necessary and expedient to do so

Premature redemption under Sovereign Gold Bond (SGB) Scheme - Redemption Price for premature redemption due on November 17, 2022 (SGB 2016-17 Series III)

Customs Notification No.91/2022

Premature redemption under Sovereign Gold Bond (SGB) Scheme - Redemption Price for premature redemption due on October 15, 2022 (October 16, 2022 being a Sunday) (SGB 2017-18 Series III)

—In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes & Customs

Customs Notification

Premature redemption under Sovereign Gold Bond (SGB) Scheme - Redemption Price for premature redemptions due on September 29 and 30, 2022 (SGB 2016 Series II and SGB 2016-17 Series II)

In exercise of the powers conferred by sub section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs, being satisfied that it is necessary and expedient to do so, hereby makes the following amendments

In exercise of the powers conferred by section 156 of the Customs Act, 1962 (52 of 1962), and in supersession of the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017

Premature redemption under Sovereign Gold Bond (SGB) Scheme - Redemption Price for premature redemption due on September 17, 2022 (SGB 2016-17 Series IV)

In exercise of the powers conferred by sub section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs, being satisfied that it is necessary and expedient to do so, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue)

Sovereign Gold Bond Scheme 2022-23 Series II - Issue Price

Premature redemption under Sovereign Gold Bond (SGB) Scheme - Redemption Price for premature redemption due on August 08, 2022 (SGB 2016 - I)

In exercise of the powers conferred by sub section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs, being satisfied that it is necessary and expedient to do so, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 36/2001 Customs (N.T.), dated the 3rd August, 2001

Premature redemption under Sovereign Gold Bond (SGB) Scheme - Redemption Price for premature redemption due on August 05, 2022 (Series I of SGB 2016 - 17)

In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes & Customs

E).—In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes & Customs

In exercise of the powers conferred by sub- section (1) of section 157 read with section 109A of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following regulations, namely

In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes & Customs

In exercise of the powers conferred by section 157 read with section 84 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following regulations further to amend the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, namely:-

Sovereign Gold Bond Scheme 2022-23 Series I - Issue Price

Sovereign Gold Bond (SGB) Scheme 2022-23

In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes & Customs

Sovereign Gold Bond Scheme 2022-23

Branches of Indian Banks operating in GIFT-IFSC – acting as Professional Clearing Member (PCM) of India International Bullion Exchange IFSC Limited (IIBX)

In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes & Customs

Premature redemption under Sovereign Gold Bond (SGB) Scheme - Redemption Price for premature redemption due on May 30, 2022 (Series I of SGB 2015)

Guidelines on import of gold by Qualified Jewellers as notified by – The International Financial Services Centers Authority (IFSCA)

In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes & Customs

Premature redemption under Sovereign Gold Bond Scheme (SGB) - Redemption Price for premature redemption due on May 12, 2022 (Series I of SGB 2017-18)

In exercise of the powers conferred by sub-section (1) of section 5 of the Customs Tariff Act, 1975 (51 of 1975), the Central Government hereby makes the following rules, namely

Sovereign Gold Bond (SGB) Scheme Calendar for premature redemption during April - September 2022

In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes & Customs

In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes & Customs

Premature redemption of Sovereign Gold Bond Scheme (SGB) - Redemption Price for premature redemption due on March 29, 2022 (Series II of SGB 2016) and March 30, 2022 (Series II of SGB 2016-17)

In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes & Customs

Premature redemption of Sovereign Gold Bond Scheme (SGB) - Redemption Price for premature redemption due on March 17, 2022 (Series IV of SGB 2016-17)

In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes & Customs

In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes & Customs

Sovereign Gold Bond Scheme 2021-22 Series X - Issue Price

In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes & Customs

Premature redemption of Sovereign Gold Bond Scheme (SGB) - Redemption Price for premature redemption due on February 08, 2022-SGB 2016 (I)

Premature redemption of Sovereign Gold Bond Scheme (SGB) – Redemption Price for premature redemption due on February 5, 2022 (Series I of SGB 2016-17)

In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962),

In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes & Customs

Sovereign Gold Bond Scheme 2021-22 Series IX - Issue Price

In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962)

In exercise of the powers conferred by sub-clause (iia) of clause (h) of section 2 and sub-section (2) of Section 18 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956)

In exercise of the powers conferred by sub-clause (iia) of clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956)

In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act

S.O. 4912(E).—In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962)

Premature redemption of Sovereign Gold Bond Scheme (SGB) - Redemption Price for premature redemption due on November 30, 2021 (Series I of SGB 2015)

Sovereign Gold Bond Scheme 2021-22 Series VIII - Issue Price

Premature redemption of Sovereign Gold Bond Scheme (SGB) – Redemption Price for premature redemption due on November 17, 2021 (Series III of SGB 2016-17)

In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962)

In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962)

Gold Monetization Scheme, 2015

Gold Monetization Scheme (GMS), 2015

Sovereign Gold Bond Scheme 2021-22

Sovereign Gold Bond Scheme 2021-22

In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes & Customs

In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962)

Premature redemption of Sovereign Gold Bond Scheme (SGB) - Redemption Price for premature redemption due on September 29 and 30, 2021 (SGB 2016 II and Series II of SGB 2016-17)

In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act

Sovereign Gold Bond (SGB) Scheme - Redressal of customer complaints

Incorporation of Explanation m Notification No.36/2015-2020 dated 181 December, 2019

In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act

Sovereign Gold Bond Scheme 2021-22 Series VI - Issue Price

Sovereign Gold Bond Scheme 2021-22 Series V - Issue Price

Mandatory-Hallmarking-Order-15.01.2020

Premature redemption of Sovereign Gold Bond Scheme (SGB) - Redemption Price for premature redemption due on August 5 and 8, 2021 (Series I of SGB 2016-17 and SGB 2016 I)

In exercise of the powers conferred by subsection 2 of section 14 of the Customs Act,

Master Direction - Reserve Bank of India [Cash Reserve Ratio (CRR) and Statutory Liquidity Ratio (SLR)] Directions - 2021

In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962)

Sovereign Gold Bond Scheme 2021-22 Series IV - Issue Price

Gold (Metal) Loans – Repayment

CBDT issued guidelines on TCS

Spot delivery of bullion and dealing in bullion depository receipt notified.

Indian Gold Bar Draft

Govt notifies rule for unregulated deposit scheme

Hallmarking notification

BIS notifies India Good delivery rules for refined gold and silver bars

Amendment in para 4.68 (a) of the Handbook of Precedures 2015-20

amendment in import policy conditions of Gold and Silver under chapter 71 of ITC (HS) 2017 Schedule - 1 import policy

In exercise of the powers conferred by sub section 2 of section 14 of the Customs Act

In exercise of the powers conferred by subsection 2 of section 14 of the Customs Act, 1962

List of BIS licensed Gold jewellers

G.S.R.851 (E)

In exercise of the powers conferred by sub section 2 of section 14 of the Customs Act, 1962 52 of 1962

In exercise of the powers conferred by sub section 2 of section 14 of the Customs Act

Issue of Advance Authorisations where export item is Gold medallions and coins or any Jewellery/Articles manufatured by fully mechanised process.

Issue of Advance Authorisations where export item is Gold medallions and coins or any Jewellery/Articles manufatured by fully mechanised process.

In exercise of the powers conferred by sub section 2 of section 14 of the Customs Act

In exercise of the powers conferred by sub section 1 of section 25 of the Customs Act,

In exercise of the powers conferred by sub section 2 of section 14 of the Customs Act

Notification on 0% GST on gold jewellery export

Notification on 0% GST on gold jewellery export

GST Audit Report

Notification on 'No e-way bill required to be generated for intra-state movement of goods'

Agreement Between Jeweller And Bureau Of Indian Standards For Sale Of Hallmarked Jewellery/Artefacts

Clarification on issues related to Job Work

Draft BIS Hallmarking Regulations for comments

Notification on Money Laundering

Consideration of applications for grant of Licences/ Authorisations for import of “Gold Dore”

To exempt a manufacturer of jewellery from filing of annual return

To amend the CENVAT Credit Rules, 2004 in relation to jewellery falling under heading 7113 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).

To notify the Articles of Jewellery (Collection of Duty) Rules, 2016, applicable to jewellery falling under the Central Excise Tariff Act

Jewellery removed from Handicraft Exemption - Government of India, Ministry of Finance (Department of Revenue) Notification

Increasing limit from 6 crores to 10 crores

Register to be maintained for old jewellery purchased and melted

Prescribing 1% excise duty on jewellery and to prescribe a criteria for classification of jewellery as that of a particular precious metal

To exempt a manufacturer of jewellery from taking central excise registration upto the full exemption limit

To provide that a person engaged in the manufacture of jewellery may get himself registered by 31st day of July, 2016 and to exempt a person engaged in the manufacture of jewellery to submit plan of the factory premises under simplified registration procedure

To provide a modified format for quarterly return, ER-8, for return of excisable goods cleared at the Central Excise duty rate of 1% or 2%

To amend the Central Excise Rules, 2002 in relation to jewellery, falling under the Central Excise Tariff Act

To notify the tariff values for jewellery under the Central Excise Tariff Act

Sovereign Gold Bond Scheme 2016 -17 – Series I to open on July 18

Sovereign Gold Bond Scheme 2016 - 17 – Series I to open on July 18

Press release issued by Central Board of Excise and Customs [CBEC]

Model GST Law

Imposition of Central Excise duty on jewellery - regarding constitution of sub-committee of High Level Committee

Imposition of Central Excise duty on jewellery - Constitution of sub-committee of the High Level Committee

Imposition of Central Excise duty on jewellery - Constitution of sub-committee of the High Level Committee

Imposition of Central Excise duty on jewellery - regarding constitution of sub-committee of High Level Committee

Clarifications on levy imposed on jewellery

Sale of India Gold Coin (IGC)

Amended circular on Gold Monetisation Scheme, 2015

Reference regarding proper certificate under Notification No. 108195- Central Excise

The Reserve Bank of India, in consultation with Government of India, has decided to issue Sovereign Gold Bonds. The Bonds will be issued on November 26, 2015.

Operationalisation of modification in IEC – reg.

Guidelines on Import of Gold by Nominated Banks / Agencies

Import of Gold (under 20: 80 Scheme) by Nominated Banks / Agencies / Entities

Loans against Gold Ornaments and Jewellery for Non-Agricultural End-uses

Advance against Pledge of Gold/ Silver Ornaments

Import of Gold / Gold Dore by Nominated Banks /Agencies/Entities - Clarifications

Lending against Gold Jewellery

Sovereign Gold Bond Scheme 2021-22

In exercise of the powers conferred by sub section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs, being satisfied that it is necessary and expedient to do so