Central Excise Duty in India

GPTKB entity

Predicate	Object
gptkbp:instanceOf	Indirect tax
gptkbp:abolished	The Taxation Laws (Amendment) Act, 2017 for most goods most goods after GST implementation
gptkbp:administeredBy	gptkb:Central_Board_of_Indirect_Taxes_and_Customs
gptkbp:appealLiesTo	gptkb:Customs,_Excise_and_Service_Tax_Appellate_Tribunal_(CESTAT)
gptkbp:appliesTo	manufacture of goods in India
gptkbp:compatibleWith	manufacturers
gptkbp:dataCollected	time of removal of goods from factory
gptkbp:excludes	Goods and Services Tax (GST) for most goods since 2017
gptkbp:governedBy	gptkb:Central_Excise_Act,_1944
https://www.w3.org/2000/01/rdf-schema#label	Central Excise Duty in India
gptkbp:inputCreditAvailable	gptkb:CENVAT_Credit_Scheme
gptkbp:introducedIn	1944
gptkbp:leviedBy	gptkb:Central_Government_of_India
gptkbp:notableCollection	consumer
gptkbp:pays	gptkb:car
gptkbp:penalty	fines prosecution
gptkbp:rateDeterminedBy	Union Budget
gptkbp:registration	manufacturers exceeding threshold limit
gptkbp:returnsFiledWith	gptkb:Central_Excise_Department
gptkbp:returnsFrequency	monthly quarterly (for small scale units)
gptkbp:revenueUsedFor	Central Government expenditure
gptkbp:stillApplicableTo	petroleum products tobacco products alcohol for human consumption
gptkbp:threshold	Rs. 1.5 crore annual turnover (for exemption)
gptkbp:type	ad valorem tax specific duty
gptkbp:bfsParent	gptkb:Goods_and_Services_Tax_(GST)
gptkbp:bfsLayer	6