Commodities Transaction Tax (First Amendment) Rules, 2014 — 13/2015

NOTIFICATION NO 13/2015,

Dat­ed: Feb­ru­ary 10, 2015

In exer­cise of the pow­ers con­ferred by sub-sec­tions (1) and (2) of sec­tion 133 of the Finance Act, 2013 (17 of 2013) (here­in after referred to as the Act), the Cen­tral Gov­ern­ment here­by makes the fol­low­ing rules to amend the Com­modi­ties Trans­ac­tion Tax Rules, 2013, namely:-

1. (1) These rules may be called the Com­modi­ties Trans­ac­tion Tax (First Amend­ment) Rules, 2014.

(2) They shall come into force on the date of their pub­li­ca­tion in the Offi­cial Gazette.

1. In the Com­modi­ties Trans­ac­tion Tax Rules, 2013, for sub-rule 3, the fol­low­ing sub-rule shall be sub­sti­tut­ed, namely:-

“3. Agri­cul­tur­al com­modi­ties.- For the pur­pos­es of clause (7) of sec­tion 116 of the Act, the agri­cul­tur­al com­modi­ties shall be the fol­low­ing, namely:-

(i) Almond

(ii) Bar­ley

(iii) Car­damom

(iv) Cas­tor Seed

(v) Channa/Gram

(vi) Copra

(vii) Coriander/Dhaniya

(viii) Cot­ton

(ix) Guar Seed

(x) Isabgul Seed

(xi) Jeera (Cumin Seed)

(xii) Kapas

(xiii) Maize Feed/ Maize

(xiv) Pep­per

(xv) Pota­to

(xvi) Rapeseed/Mustard Seed

(xvii) Raw Jute

(xvi­ii) Red Chilli/ Chillies

(xix) Soya bean/seed

(xx) Soymeal

(xxi) Turmer­ic

(xxii) Wheat

(xxi­ii) Aniseed

(xxiv) ArharChu­ni

(xxv) Bajra

(xxvi) Betel­nuts

(xxvii) Cel­ery­seed

(xxvi­ii) Chara or Berseem (Includ­ing Chara seed or Berseem seed)

(xxix) Cin­na­mon

(xxx) Cloves

(xxxi) Cot­ton pods

(xxxii) Cot­ton seed

(xxxi­ii) Ginger

(xxxiv) Gram Dal

(xxxv) Gram Husk (Gram Chilka)

(xxxvi) Ground­nut

(xxxvii) Jowar

(xxxvi­ii) Kulthi

(xxxix) Lakh (Khe­sari)

(xl) Lin­seed

(xli) Masur

(xlii) Methi

(xli­ii) Moth

(xliv) Mung

(xlv) Mung Chuni

(xlvi) Mung Dal

(xlvii) Nut­meg

(xlvi­ii) Onion

(xlix) Peas

(l) Ragi

(li) Rice Bran

(lii) Rice or Paddy

(liii) Saf­flower

(liv) Seed­lac

(lv) Sesa­mum (Til or Jiljilli)

(lvi) Small Mil­lets (KodanKul­ti, Kodra, Kor­ra, Var­gu, Sawan, Rala, Kakun, Samai, Vari and Banti)

(lvii) Sun­flower seed

(lvi­ii) Tur (Arhar)

(lix) Tur Dal (Arhar dal)

(lx) Urad (Mash)

(lxi) Urad Dal.”.

F.No.142/09/2013-TPL

(Gau­rav Kanaujia)

Direc­tor to the Gov­ern­ment of India

Note: Prin­ci­pal rules were pub­lished in Gazette of India, Extra­or­di­nary, Part II, Sec­tion 3, Sub-sec­tion (ii) dat­ed 19th June, 2013 vide noti­fi­ca­tion num­ber S.O. 1769(E) dat­ed 19th June, 2013.