Post on 03-Jun-2018
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PRE-BUDGET MEMORANDUM
2013-14
INDIRECT TAXES
B C I C
. 3/4, 3 F, C B, B, JC , B 560 002
: (080) 22223321, 2425 F : (080) 22232233 E: @..
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EBDGE MEMADM 201314
1. G S (GS) 03
2. E C 04
3. S N 05
4. D L A S 05
5. N /
06
6. P P S R, 2012 (P R) 07
7. B / H O 09
8. MEGA N 11
9. P R 13
10. S E 14
11. S R 20
12. S R 22
13. B S 25
14. E R 25
15. R 25
16. S G 27
17. CENA C R, 2004 27
18. C D 35
19. S E 39
20. P B M 40
21. P A M 40
22. P 42
23. C S (CS) 44
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A II IDIEC A IE
1. GD AD EICE A (G)1.1. G GS ,
(C S G, B
C) ,
, .
I
GS A 1, 2010,
S C. H,
, GS S I , A 1, 2013.
) GS C L A 1, 2013. GS.
) CS 1% ... A 1, 2013.) R N R
GS R ( S ) 16
18%. GS /
.
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GS ,
. I , P P S
R S N L
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. A
.
.
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.
I G . G
GS
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.
2. EDCAI CE) A 2% E C 2004. A
1% 2007.L E , C
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.
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.,
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. S
.
) A . ,
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3. AAI F EICE BAED EGAIE LI A
GS. H,
J 1, 2012. I
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,
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R
,
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C / 65B(44), CBEC
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, C S .
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. 53/2010 2012,
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6. LACE F II F EICE LE, 2012 ( )6.1 C
/ B/ K
R 9 POP R
. R 2()
.
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.
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.
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6.2 E O I.
.
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I
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8. MEGA IFICAI8.1 EEMI F I EICE AIALED B EIIE
EGIEED DE ECI 12AA F I. AC / EIC AD
HEALHCAE
N N. 25 / 2012 S 20 J 2012 M
E N
66B F A,
1994. B , C G
.
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E . 13 . 25/2012 20.06.2012 :
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(7) " "
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I
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. M ,
30 120 .
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. N R 5 PO
R, 2011.
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2012
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2012, N 17/2011S 01 M 2012.
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:
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N 40/2012S CENA .H, S DA SE ;
R S DA SE SE .
E SE / D
SE / D. I S P
,
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/ .
SE , SE
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CENA C R, 2004.
P 2().
CENA DA SE.
CENA .
CENA
.
C () E P 2()
CENA C
, CENA C R,
2004, .
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F,
1. O SE / D CENA CENA C R, 2004.
CENA C
CENA .
2. O C 142/11/2011S, DA CENA
S .
10.3 E E DA
N 40/2012S
SE .
.. SE
SE DA .
O , SE
P 2()
SE . S
SE
P
2(). I , SE
R 5 CENA C R.
S N N. 17/2011S.
L, C N. 142/11/2011S 18 M 2011
SE . A ,
100% .
A C N.
142/11/2011S 100%
SE /
.
A, N
100% SE /
D.
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10.4 I E I
I SE, SPI
DA . R 5 CENA
R /
SE N 40/2012S J 20, 2012.
F ,
R 5 CENA R
(SE, SPI DA)
.
SE R 5 N :
. R SE
. R SE CENA
C N N. 40 / 2012,
, R 5 CENA
C R. C SE CENA
,
R 5 N CENA .
10.5 N 40/2012S SE / S
.
1 J 2012, .
SE
.
F,
SE
.
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F, ,
,
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. S SE
.
A C SE,
S .
. A ( ) CBEC .
AC .
. I SE , SE
17/2011S (
/ )
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. C
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.
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N. I C A
SE C A, 1956
I A, 1961.
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C
. S C A.
E P 4 C A C
A A, 1949 (38 1949). S A
CENA 5
C R N N. 27 / 2012 CE(N) J 18, 2012.
S, SE N.
10.8 C E A 40/2011
C N.142/11/2011 S 18 M 2011 17/2011,
SE .
40/2012
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/
11. EICE A EBAE11.1 EIG EBAE F E F EICE JL 1, 2012R 5 E S R, 2005
. P , C
G N N. 11/2005S 19.04.2005
R 3 E S R.
N N. 11 / 2005 , CENA
C
CENA C .
I
) N N. 28 /2012 S 20.06.2012 P P S R, 2012 E
S R, 2005. , N N.11 / 2005S
19.04.2005
. I , CENA C
.
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) R 6A S R S (SA) R, 2012 ... 172012 N N. 36 / 2012
20062012 E S. S 2
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)
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CENA C
.
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N N. 11/ 200S5 19042005
R 3 E S R.
H, I,
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.
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A
S :
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. F
, CENA
.
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.
12. EICE A EFD12.1 D I
G
C/ C
,
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) C A , C B E C (CBEC)
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,
M 2013.
,
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2012
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I
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) .
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CENA A A 27/2012CE
(N), 18/06/2012.
F , CBEC
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.
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.
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13. BDLED EICES 66F F A
. S 3
, .
I
N , . A
. I
. C
.
C () S 66F(3)
. .
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.
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. F, .
.
.
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I
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.
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16. G F A 2012,
G R: N
N. 30/2012S, 20J2012. I ,
65B (49) :
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2()
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, , .
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. CENA
.
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P (B) R 2(K) P (1A) R 2()
.
17.2 A 2() C C H D (HD), L D (LD) :
CENA R, 2004
CENA H S L .
I
O ,
HSD LDO
. ,
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.
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CENA .
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. F ,
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A
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.
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:
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17.5 D 2()(B) :
C (B) 2()
. I
I
M
:
. AM , . B . C . C . D . E, . S
I . F,
C C
,
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C
R 3(4) C C R C . A
(),
.
13.11.2007, 3(5) C C R,
C
, C
2.5%
.
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I
, 3(5) CENA C
,
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.
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,
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1994 .
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() () 6(1) 6(4)
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17.10G E C3 E/ 5
:
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L
.
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5
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C A, 1962, C E A, 1944, .
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C 5 C C
R, 2004.
17.11A 4(2) C C , 2004 A C :
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.
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P CENA C
.
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A D C (ADC) , ,
. ADC
/
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B C
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.
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.
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. A ,
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.
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, C
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. , R
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B E R
CENA
.
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4(5) C C R, 2004 N
N.214/86CE,
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N N.214/86CE 25.3.1986
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.
. R, K H C
CCE . B F L, 2007 (218) EL 177 (K.)
.
18. C D18.1 CEA
(5) 3 C A:
A SAD R
10A CENA C R, 2004 N 18/2012
17/03/2012. A , SAD
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C E R, 2002.
I:
R 10A C SAD. H,
SAD 1 S 2 S
( PAN) R 10A.
C E R PAN.
. H
E A
F A, 1994.
:
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R 10A (1):
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R, 2002 1 S D 2
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P A N..
18.2 AD I I 2011 B, G.
SAD I N N. 32/2011C
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N 6/2006C 1/3/2006.
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SAD I
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(ICB). H, /
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,
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A . E
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.
19. LA EEG19.1 I /
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, I,
F S C A,
1975 (51 1975), 5% ,
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& N
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, G
5% BCD
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19.2 C C D M & M (M)
N N.12/2012C E D.17032012 E
D MPP (S.N.337L
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R 6 (6) C C R, 2004
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N.12/2012CE 17032012 .
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,
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KG MRP R 100 2007.
.
2007 75%.
A ,
R 200 ( KG MRP ) .
.
21. A M21.1 E M
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I I
M ,
.
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.
21.2 E M M F M , G I B
GOI N E M M
(NEMMP) I B H E
(E) H (H) C
. N C E M (NCEM)
M H I NEMMP 2020
A 2012, P
M I O 2012.
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B .
:
B , B , AC/DC , AC/DC ,
E (A ), , , C
EC , , B , E
E .
M 2013, A .
B , GOI
. N E M M P 2020
2020
.
, B /
11 2020 .
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G B
H/E
12/2012 2020, ( NEMMP P2020).
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H , C E/H 2020.
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2020.
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(F ) 12% 6%.
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180
, 180 . S C CCE . K C M, 2005 (180) EL
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434 (SC)
180
. A G H C P F
S . OI, 2005 (183) EL 344 (G.)
. R, K H C CCE . I O C, 2010 (258) EL
504 (K.)
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