Subordinate legislation

Circulars

Administrative instruction to officers; not law, but it governs how the law is applied. 2,911 indexed, Central and State.

EverythingNotifications 28,562Rules 7,865Circulars 2,911Regulations 2,059Orders 1,258Statutes 367Regulations under article 240 237Forms 63Appendices 46Annexures 8

Most of these carry their text. 2,421 of the 2,911 instruments listed here have their English text on the site, and the entry for one of those opens the instrument itself, not just a citation. The rest keep their citation, the Act they were made under, the year and the Ministry, and link to the source document: a Gazette page is bilingual and a good deal of the State material is published in Hindi only, so where a document carried no usable English the entry says so rather than showing you an empty page.

InstrumentMade underYearJurisdiction
Saal Borar ke roktham evam anusandhan 547 — 2011 Chhattisgarh
Sahariya, Bhariya Aru Baiga Janjati Samodaya ke liye Kiye Gye Vishesh Prawthan Ka Palan — 2011 Madhya Pradesh
Sale of Kerosene Oil through PDS — 2005 Delhi
Sale of books from shipping vessels in port - Circular No.23/1995-Customs, dated 21.03.1995 The Customs Act, 1962 1995 Central
Sale of cars to STC by foreign privileged persons -Delay in realisation of duty - Circular No.95/1995-Customs, dated 23.08.95 The Customs Act, 1962 1995 Central
Salient features of the facility relating to obtaining of Central forms online. — 2012 Delhi
Sambal Yojna 2018 Disha Nirdesh — 2018 Madhya Pradesh
Sanchalnalay evam jila star karyalayon ke naam Machli Palan parivartan karne sambandhi — 2013 Chhattisgarh
Sanction of Customs duty refunds - Unjust Enrichment.- Circular No.7/2008-Customs, dated 28.5.2008 The Customs Act, 1962 2008 Central
Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems-Circular No.12-Customs, dated 29.5.2018 The Customs Act, 1962 2018 Central
Sanction of pending IGST refund claims-Circular No. 12/2018-Customs dated 29.5.18 The Customs Act, 1962 2018 Central
Scheme of submission of declaration form/ certificates under Central Act — 2005 Delhi
Scope of Notification No. 32/97-Cus. for jobbing- Circular No.18/2004-Customs, dated 20.2.2004 The Customs Act, 1962 2004 Central
Scope of Principal-agent relationship in the context of Schedule I of the MGST Act The Maharashtra Goods and Services Tax Act, 2017 2018 Maharashtra
Scope of filing Revised Returns under DVAT Act, 2004 (Delhi Act No.3 of 2005) – Clarification regarding — 2006 Delhi
Scope of principal and agent relationship under Schedule I of MGST Act, 2017 in the context of del-credre agent The Maharashtra Goods and Services Tax Act, 2017 2018 Maharashtra
Scope of term 'Cable' in S.No. 33 to Notification No. 91/89- Cus. - Circular No.52/1996-Customs, dated 24.10.1996 The Customs Act, 1962 1996 Central
Scope of term 'Cable' in S.No. 33 to Notification No. 91/89- Cus. -Circular No.52/1996-Customs, dated 24.10.1996 The Customs Act, 1962 1996 Central
Scope of the term 'vegetable oils of edible grade' - in Sr. No. 15 to Not. 11/ 97- Cus - Regarding.- Circular No.29/1997-Customs, dated 31.07.1997 The Customs Act, 1962 1997 Central
Scrutiny of Refund claims for amount more than 50 Lakhs Annually — 2018 Delhi
Scrutiny of Refunds — 2009 Delhi
Scrutiny of Returns-regarding — 2016 Delhi
Sealing and de-sealing of the premises — 2016 Delhi
Sealing and de-sealing of the premises — 2016 Delhi
Sealing and de-sealing of the premises — 2016 Delhi
Section 391(2) closure of place of business by a Foreign Company The Companies Act, 2013 2017 Central
Securities arrangement in Vyapar Bhawan in connection with Republic Day Celebration 2013 — 2013 Delhi
Securities not required in the case of Govt. Organisations, PSUs, Govt. Undertakings, etc. at the time of seeking registration under DVAT — 2005 Delhi
Security Tamper Proof Seals on containerised cargo - Regarding. - Circular No.43/1997-Customs, dated 22.09.1997 The Customs Act, 1962 1997 Central
Security Tamper Proof Seals on containerised cargo- Circular No.80/1995-Customs, dated The Customs Act, 1962 1995 Central
Security arrangement in Vyapar Bhawan in connection with Independence Day celebrations 2013. — 2013 Delhi
Seed Certification Agency Mode of Operations (Karya Pranali) — 2002 Chhattisgarh
Seeking additional studies by EACs/ SEACs during appraisal of proiect beyond ,fihe Terms of Reference (ToRs) prescribed under EIA Notification' 2006' as amended The Environment (Protection) Act, 1986 2014 Central
Seeks to clarify applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol. The Maharashtra Goods and Services Tax Act, 2017 2018 Maharashtra
Seeks to clarify the applicability of GST on the superior kerosene oil SKO retained for the manufacture of Linear Alkyl Benzene LAB. The Maharashtra Goods and Services Tax Act, 2017 2017 Maharashtra
Self assessment scheme for accelerated clearance of import/export cargo. - Circular No.30/2003-Customs, dated 4.4.2003 The Customs Act, 1962 2003 Central
Self assessment scheme for accelerated clearance of import/export cargo.- Circular No.109/2003-Customs, dated 19.12.2003 The Customs Act, 1962 2003 Central
Setting up GST Guidance Cell for resolving queries /difficulties regarding GST. The Maharashtra Goods and Services Tax Act, 2017 2017 Maharashtra
Setting up Help Desk and facilitation centers for registration under GST Act The Maharashtra Goods and Services Tax Act, 2017 2017 Maharashtra
Setting up of 'Customs Clearance Facilitation Committee' (CCFC) -Circular No.13/2015-Customs, dated 13.4.15 The Customs Act, 1962 2015 Central
Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal. — 2018 Delhi
Setting up of new ICD/ CFS- Circular No.21/1996-Customs, dated 16.4.1996 The Customs Act, 1962 1996 Central
Setting up of same new unit and reorganization of existing units for the administration of DVAT — 2005 Delhi
Shiksha Protsahan antargat Nihshakt Vidyarthiyon ko Rashi Praday Yojna — 2016 Chhattisgarh
Shiksha Protsahan antargat Nishakt Vidyarthiyon ke liye Chhatrawas Yojna — 2016 Chhattisgarh
Ships & other floating structures imported for breaking up-Classification- Circular 37/1996-Customs, dated 3.7.1996 The Customs Act, 1962 1996 Central
Simplification in procedure for movement of export goods from factories, 100 ECUs/EPZs etc. on the Basis of self certification and reduced percentage of Physical Examination - Circular No.35/1999-Customs, dated 22.6.99 The Customs Act, 1962 1999 Central
Simplification of Customs procedures for shipping - Circular No.2/2015, dated 15.1.2015 The Customs Act, 1962 2015 Central
Simplification of procedure for clearance of export consignment of perishable goods like fruits, vegetables and flowers etc. at Airport - Circular No.33/1996-Customs, dated 17.6.1996 The Customs Act, 1962 1996 Central
Simplification of procedures of setting up ICDs / CFSs.- Circular No.56/1997-Customs, dated 28.10.1997 The Customs Act, 1962 1997 Central
Simplification of the procedure for setting up ICDs and CFSs.- Circular No.133/1995-Customs, dated 22.12.1995 The Customs Act, 1962 1995 Central
Simplified Procedure for clearance for clearance and examination of export and import cargo at Air Cargo Complexes- Circular No.89/1998-Customs, dated 3.12.1998 The Customs Act, 1962 1998 Central
Simplified procedure for clearance and examination of export & import cargo - extension of working hours - Circular No.49/2001-Customs, dated 18.9.2001 The Customs Act, 1962 2001 Central
Simplified procedure for clearance and examination of export and import cargo at Air Cargo Complexes. - Circular No.36/1999-Customs, dated 24.6.99 The Customs Act, 1962 1999 Central
Single Window Project - Simplification of procedure in SWIFT for clearance of consignments related to drugs & cosmetics.- Circular No.28/2016-Customs,d ated 14.6.2016 The Customs Act, 1962 2016 Central
Special drive for disposal of objections relating to mismatch of Annexure 2A/2B cases for the Assessment Year 2012-13. — 2014 Delhi
Special drive for disposal of objections relating to mismatch of Annexure 2A/2B cases for the Assessment Year 2012-13. — 2015 Delhi
Special drive for disposal of objections relating to mismatch of Annexure 2A/2B cases for the Assessment Year 2012-13. — 2015 Delhi
Special provisions for persons with disabilities with high support — 2020 Rajasthan
Specifying District Magistrate/ District Collectors/Dy. Commissioners as the person for the purposes of Sl. No. 1 to Notification No.148 / 94-Cus. - Regarding. - Circular No.16/1997-Customs, dated 4.6.1997 The Customs Act, 1962 1997 Central
Speedy Customs clearance to avoid payment of detention/demurrage charges.- Circular No.42/2001-Customs, dated 31.07.2001 The Customs Act, 1962 2001 Central
Speedy Disposal of all refund claims — 2016 Delhi
Spl.OHAs for hearing the objections with respect to 2A-2B mismatch of 2012-13. — 2015 Delhi
Spoons, ladles, skimmers, servers etc clarified to be taxable @ 12.5 — 2005 Delhi
Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the DGST Act, 2017 and rule 23 of the DGST Rules, 2017- reg — 2022 Delhi
Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the MGST Act, 2017 and rule 23 of the MGST Rules,2017-reg The Maharashtra Goods and Services Tax Act, 2017 2021 Maharashtra
Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017- regarding. The Maharashtra Goods and Services Tax Act, 2017 2021 Maharashtra
Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017. — 2021 Delhi
Standard Operating Procedure (SOP) to be followed by exporters. The Maharashtra Goods and Services Tax Act, 2017 2020 Maharashtra
Standard set guidelines for appointment of custodian of EPZs/ ICDs/ CFSs.- Circular No.128/1995-Customs, dated 14.12.1995 The Customs Act, 1962 1995 Central
Standard set of guidelines for appointment of Custodian of EPZs/ICDs/CFS.- Circular No.37/2003-Cus., dated 28.4.2003 The Customs Act, 1962 2003 Central
Standard set of guidelines for appointment of Custodian of EPZs/ICDs/CFSs- reg. - Circular No.34/2003-Cus., dated 24.4.2003 The Customs Act, 1962 2003 Central
Standard set of guidelines for appointment of custodian of Sea Ports and Air Cargo Complexes. - Circular No.34/2002-Customs, dated 26.6.2002 The Customs Act, 1962 2002 Central
Standard set of guidelines for appointment of custodians of ICDs/CFSs/EPZs - Amendment thereof. -Circular No.80/2003-Customs, dated 5.9.03 The Customs Act, 1962 2003 Central
State Level Child Labour Advisory committee — 2010 Uttar Pradesh
Status of Board of Control for Cricket in India (BCCI) as National Sports Federation / Apex Body for the game of Cricket- Circular No.5/2011-Customs, dated 17.1.11 The Customs Act, 1962 2011 Central
Statutory Forms shall be issued by the ward officers on all working days — 2006 Delhi
Stevedoring_License_Fee — 2016 Andaman and Nicobar Islands
Stop accruing more fees by recognized private schools — 2012 Chhattisgarh
Subject : Acknowledgement of letters/representations received from Trade / Associations in the Customs.- Circular No.65/1996-Customs, dated 24.12.1996 The Customs Act, 1962 1996 Central
Submission of Bond / Letter of Undertaking by the Exporter in respect of Exports without payment of Integrated Tax under IGST Act. The Maharashtra Goods and Services Tax Act, 2017 2017 Maharashtra
Submission of Bond/Letter of Undertaking by the Exporter in respect of Exports without payment of Integrated Tax under IGST Act. The Maharashtra Goods and Services Tax Act, 2017 2017 Maharashtra
Submission of Form for one time option to pay tax on construction of apartments in a project by the promoters at the rate as specified for item (ie) or (if), against serial number 3 in the Table in this notification, as the case may be, by the 10th of May, 2019. The Maharashtra Goods and Services Tax Act, 2017 2019 Maharashtra
Submission of Form for one time option to pay tax on construction of apartments in a project by the promoters at the rate as specified for item (ie) or (if), against serial number 3 in the Table in this notification, as the case may be, by the 10th of May, 2019. The Maharashtra Goods and Services Tax Act, 2017 2019 Maharashtra
Submission of Local Surety bonds in new format only with effect from 21.07.2005. — 2005 Delhi
Submission of correct return under GST. The Maharashtra Goods and Services Tax Act, 2017 2019 Maharashtra
Submission of cost audit report The Cost Accountants Act, 1959 1982 Central
Summary Scheme for Disposal of Appeals pending under the Delhi Sales Tax Act 1975 for a limited period with effect from 1st September 2009 to 15th October 2009 — 2009 Delhi
Summary Scheme for Disposal of Appeals pending under the Delhi Sales Tax Act 1975 for a limited period with effect from 1st September 2009 to 15th October 2009 — 2009 Delhi
Summer Break from 02.06.2008 to 6-2008 — 2008 Delhi
Summer Break from 08.06.2009 to 30.06.2009 — 2009 Delhi
Summer Break from 4-6-2007 to 29-6-2007 — 2007 Delhi
Summer break from 07.06.2010 to 30.06.2010 — 2010 Delhi
Suo Moto review of Assessment of the dealers on the basis of 2A and 2B data mismatch for the Tax period First Quarter 2012-13 based on date as on 19-10-2012 at 6:00 P.M. — 2012 Delhi
Supermizer - SMX clasification. - Circular No.45/1995-Customs, dated 19.4.1995 The Customs Act, 1962 1995 Central
Supreme Court Judgement regarding registration of birth of a child in case of single parent, unwed mother The Registration of Births and Deaths Act, 1969 2015 Central
Synchronization of holidays by Ports/Airports and the Customs Authority- Circular No.50/2004-Customs, dated 1.10.2004 The Customs Act, 1962 2004 Central
System Based Reconciliation of Information furnished in Form GSTR-1,2, with GSTR 3B, regarding — 2017 Delhi
System based Assessment of mismatch of Annexure 2A-2B in respect of Composition dealers covered under section 16 of DVAT 2004 — 2019 Delhi
service transfer The Rajasthan Co-operative Societies Act, 2001 2015 Rajasthan
service transfer The Rajasthan Co-operative Societies Act, 2001 2016 Rajasthan
service transfer order amendment The Rajasthan Co-operative Societies Act, 2001 2013 Rajasthan

By jurisdiction

Central 21,536Maharashtra 2,428Uttar Pradesh 2,425Delhi 2,238Haryana 2,008Madhya Pradesh 1,582Chhattisgarh 1,546Rajasthan 1,328Punjab 1,145West Bengal 1,130Bihar 964Karnataka 877Jharkhand 784Tripura 638Chandigarh 548Tamil Nadu 521Dadra and Nagar Haveli and Daman and Diu 237Arunachal Pradesh 229Andaman and Nicobar Islands 211Goa 203

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. This page is not a substitute for legal advice.