Indirect Tax Rules (Pre-GST).

Procedure for registration, payment of tax, filing of ST-3 returns, reverse charge, and refund. Operative for periods up to 30 Jun 2017 and for transitional litigation.

The pre-GST place-of-supply code for services — performance-based, location-of-recipient, intermediary and specific-category rules.

Determined the date on which service tax became payable — earlier of invoice, payment or completion, with carve-outs for continuous supply and reverse charge.

Valuation methodology for service tax — pure-agent exclusion, works contracts, restaurant and outdoor catering, and reimbursable expenses.

Unified credit chain across excise duty and service tax — eligibility, Rule 6 reversal for exempt supplies, refund of accumulated credit under Rule 5.

Restated post-GST regime governing credit only for the goods (tobacco, petroleum) that continue under central excise.

Procedure for registration, payment of duty, return-filing and movement of goods for the residual excise base — tobacco and petroleum.

Transaction-value methodology under the pre-2000 and post-2000 excise regime — captive consumption, related-party sales, and job-work.

MRP-based valuation for notified goods — manner of redetermining RSP when not declared, tampered or where multiple RSPs are displayed.

Procedural Rules for CST registration, manner of issue and verification of Forms C, F, H, I and J, and computation of inter-state turnover.

WTO-aligned transaction-value methodology for imports — successive use of identical / similar goods, deductive and computed values, and the fallback method.

Valuation rules for export goods — transaction value with rejection grounds, comparable-export and computed-value alternatives.

Procedure for availing concessional duty under notified exemptions — IGCR-1 to IGCR-5 reporting, bond execution and end-use monitoring.

Procedure for DGTR investigation — initiation, dumping margin, injury determination, sunset review and imposition of definitive duty.

Procedure for safeguard investigations into surges of imports causing serious injury to domestic industry.

All-industry and brand-rate duty drawback procedure — Schedule II rates, time limits, manner of claim and disbursal.

Procedure for IEC issuance, suspension and cancellation; export and import licensing; and penalty for violations.

Procedure for SEZ notification, unit approval, NFE computation, DTA sales, and the new IFSC overlay.

The operating manual for India's exim regime — RoDTEP, EPCG, Advance Authorisation, Status Holder benefits, Town of Export Excellence and AEO interface.