CBIC Specifies 8 enactments to which the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 is applicable

The Central Board of Indirect Taxes(CBIC) in its Notification dated 6th November 2019 has specified eight enactments to which the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 is made applicable. The Scheme is specially tailored to free a large number of small taxpayers of their pending disputes with the tax administration.

The aim of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 is to help taxpayers, including small taxpayers, in clearing the baggage of disputes under legacy taxes (Service Tax and Central Excise), which are subsumed in Goods and Service Tax. The main components of the Scheme is dispute resolution and amnesty. 

The eight enactments to which the scheme is applicable are as follows:

  • Cine-Workers Welfare Cess Act, 1981(30 of 1981);
  • Industries(Development and Regulation) Act, 1951 (65 of 1951);
  • Sugar Export Promotion Act, 1958 (30 of 1958);
  • Sugar (Regulation of Production) Act, 1961 (55 of 1961);
  • Tea Act, 1953 (29 of 1953);
  • Finance Act, 2001 (14 of 2001);
  • Finance Act, 2005 (18 of 2005);
  • Finance Act, 2010 (14 of 2010).

Click here to read the Notification.

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