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    The Central Excise & Service Tax Zone, Kolkata is a Central Government organization, working under Central Board of Excise & Customs  (CBEC), Department of Revenue, Ministry of Finance, Government of India. The Zone has been created vide Notification No. 27/2014-CE dated 16/9/2014, which came into force with effect from 15/10/2014. The Kolkata Zone is entrusted to monitor the work of Central Excise, Service Tax & Customs being performed by eleven executive Commissioners, having their offices at Kolkata, Haldia, Bolpur, Durgapur and Siliguri  and two Commissioners (Appeal) also having their offices at Kolkata. The  jurisdiction of Kolkata zone spreads over the entire state of West Bengal and Sikkim and union territory of Andaman and Nicobar. Central Excise is the biggest source of revenue of Government of India through Indirect Taxation.

    The Central Excise duty, in broad term, is a production tax on manufacturing of goods. It is levied from the manufacturers and producers of the goods. It covers almost every commodity. The present rate of Central Excise duty is broadly 12 percent ad-valorem. However, in some commodities, MRP based duty, specific rate of duty & compounded levy are applicable. An optional exemption from Central Excise duty, subject to conditions, is available to the units, having turnover below Rs. 1.5 Crore. In few commodities this exemption is not available. Main guiding statutes for Central Excise administration are  Central Excise Act, 1944Central Excise Tariff Act, 1985 &  Central Excise Rules, 2002.

    Service Tax is leviable on amount received by a service provider in lieu of rendering taxable service. At present, all services except some services which are notified as in the negative list are taxable. In certain cases, service receivers have also to pay service tax directly to the department. Current rate of Service Tax is 14% of taxable value. Like Central Excise, the small scale exemption, in Service Tax is also available upto the turnover of Rs.10 Lacs in terms of prescribed conditions. Besides, in few services, abatement from taxable value, to calculate service tax, is also available under specific notifications.  The Service Tax is governed by the  Finance Act, 1994 and the  Service Tax Rules, 1994.

    CENVAT Credit Rules, 2004 is meant for availing credit of Central Excise duty and Service Tax, paid on procurement of goods and services, while manufacturing a product or rendering a service this credit may be used for payment of Central Excise duty and Service Tax.

    Customs duty is levied on import of goods. In Kolkata zone, the functionary of customs works is Inland Containers Depot (ICD) situated at Durgapur from where the import and export of the goods take place. Some Customs stations are under the jurisdiction of Siliguri combined Commissionerate of Central Excise, Service Tax and Customs. The guiding laws of Customs functions are  Customs Act, 1962 and  Customs Tariff Act, 1975.

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