Ans. Goods manufactured, but not cleared from factory
before 01.07.2017 have been exempted from Central Excise
duty vide Tariff Notification No. 12/2017-CE dated
30.06.2017.
Appropriate GST will have to be paid whenever
the goods are cleared after 01.07.2017.
Q 36. Is there any provision for cross empowerment
of officers of State and Central Government under
GST?
Ans. Yes. As per Section 6 (1) of CGST Act, 2017, the
officers appointed under the SGST / UTGST Act are
authorised to be the proper officers for the purposes of
CGST/IGST Act
subject to such conditions as the
Government shall, on the recommendations of the Council,
by notification, specify.
Similar provisions in the
SGST/UTGST Act empower the central government officials
to be the proper officers under the SGST/UTGST Act.