CIN Pricing

CIN delivers one tax procedure that can be used universally for India. 4 SD pricing procedures and 1 MM procedure are also provided.

Tax procedure  - TAXINJ

Step	CTyp	From	To	Man.	Reqt	SubTo	Stat	AltCTy	AltCBV	ActKy	Description
100	BASB								362		Base Amount
110		100					X	352			Calculated Call
120							X				Sub total
200	JMO1	120						354			IN: A/P BED setoff
205	JAO1	120						364			IN: A/P AED setoff
207	JSO1	120						368			IN: A/P BED setoff
210	JMO2	120						362		NVV	IN: A/P BED setoff
212	JAO2	120						365		NVV	IN A/P AED inventory
214	JSO2	120						369		NVV	IN: A/P BED setoff
215		100	214				X				BASE+all duties
217	JIP3	215						370	363	NVV	IN Sales tax setoff
220	JIP1	215							363	NVV	IN C Sales tax inv.
230	JIP2	215						371	363	NVV	IN L Sales tax inv.
250	JSER	100								ESA	IN: Service tax cred
260	JSVD	250								ESE	IN: Service tax debi
510	JMOD	120					X	363			IN: A/R BED
512	JAED	120					X	366			IN: A/R AED
513	JSED	120					X	360			IN: A/R SED
514	JCES	120					X	367			IN: A/R Cess
515							X				sub total
520	JIN1	515								MWS	IN: A/R CST
530	JIN2	515								MW3	IN: AR LST
540	JIN4	520	520							MWS	IN: A/R CST Surcharg
550	JIN5	530	530							MW3	IN: AR LST Surcharg

The standard procedure with all excise conditions and Sales conditions is pre delivered.  All tax calculations happen within TAXINJ. From the pricing procedure the net price gets transferred to the BASB condition of tax procedure. A/R Excise duty conditions are statistical in TAXINJ. These get copied to the SD pricing procedure and get posted from there. From release 46C it is mandatory that all tax conditions of the tax procedure be available in SD pricing also. The posting for the A/P excise duty as well as Sales taxes in both input and output happens from the FI tax procedure.

Consequently during incoming cycle, all restrictions for a tax apply to Excise duty also.

The determination of sales tax rate is using tax codes only. So you need to have as many tax codes as the number of taxes. Even when the rate for a tax code changes you should not delete the tax codes since this can create problems for the old documents. So rate changes have to be addressed by maintaining separate tax codes.

SD pricing

CIN come s pre delivered with 4 pricing procedures for Indian customers.

You need to define the same condition types in the FI taxes as well as SD pricing. But at the same time we need new set of condition types which have been configured as discount surcharge conditions.

Thre pre delivered condition types are as follows

JAED	A/R Add. Excise duty	Taxes	Percentage
JCED	A/R Cess	Discount or surcharge	Percentage
JCES	A/R Cess	Taxes	Percentage
JEX2	A/R Basic Excise	Discount or surcharge	Percentage
JEXA	A/R AED	Discount or surcharge	Percentage
JEXS	A/R sED	Discount or surcharge	Percentage
JFCG	Free - 100% discount	Discount or surcharge	Percentage
JFRE	Frieght India	Discount or surcharge	Gross weight
JHAC	Handling charges	Discount or surcharge	Quantity
JIN1	Central sales tax	Taxes	Percentage
JIN2	Local sales tax	Taxes	Percentage
JIN4	CST surcharge	Taxes	Percentage
JIN5	LST surcharge	Taxes	Percentage
JINS	Insurance (India)	Discount or surcharge	Percentage
JMAN	Manual Excise	Taxes	Percentage
JMOD	A/R Basic Excise	Taxes	Percentage
JOC1	Octroi accural	Discount or surcharge	Percentage
JOC2	Octroi	Discount or surcharge	Percentage
JSED	A/R Special Exc.duty	Taxes	Percentage
JTRD	Trade discount	Discount or surcharge	Percentage
JTX1	Tax class 2	Taxes	Percentage
JTX2	Tax class 3	Taxes	Percentage
JTX3	Tax class 4	Taxes	Percentage

CIN also give 2 standard access sequences. JIND is used for accessing condition UTXJ.

This condition is used for determining the tax code. JDUM is the access sequence that is used for excise condition types.

JFACT is a  template of pricing procedure for Sales from Factory. JMAN is a manual condition for Excise. When manual override is required for the calculated excise value it could be given for the condition JMAN. The condition value formula 355 checks and copies this on to the Basic Excise duty value. UTXJ is the condition in JFACT which triggers the calculated call of tax procedure TAXINJ. Condition records need to be maintained for UTXJ with the appropriate tax code. Access sequence JIND has been assigned to the condition UTXJ. Base value for calculation of excise derived from the condition base value formula 351. This ensures that if an assessable value is maintained for the material through Excise rate maintenance (J1ID) then that will be used as basis for excise calculation. In the absence of an assessable value the selling price will be used for excise calculation.

JMOD is a FI Tax condition which gets the Basic Excise duty from calculation formula 352. JEX2 is a copy of JMOD and is a Sales pricing condition. The value of JEX2 gets posted for Excise account key. This ensures that the cost accounting of excise value paid is done correctly. In cases where commercial invoice is created after utilization the condition value formula 353 ensures that the actual CENVAT utilized is accounted as excise. Similarly JAED is a FI Tax condition which gets the Additional Excise duty from calculation formula 352. JEXA is a copy of JAED and is a Sales pricing condition. The accounting is done for the value of JEXA. JSED is a FI Tax condition which gets the Special Excise duty from calculation formula 352. JEXS is a copy of JSED and is a Sales pricing condition. The accounting is done for the value of JEXS. JCES is a FI Tax condition which gets the CESS from calculation formula 352. JCED is a copy of JCES and is a Sales pricing condition. The accounting is done for the value of JCED.

Sales Tax - Identification of Central or Local Sales tax.

Both CST and LST rates can be maintained in one tax code in the same jurisdiction. (Refer Tax code V8 ). The rates are maintained at the tax code level. But then the formula 352 eliminates one of them based on the region of ship-to party and region of delivering plant.  You can also have separate tax codes for LST and CST.

Step	CTyp	From	To	Man.	SubTo	Stat	AltCTy	AltCBV	ActKy	Print	Mdt	Description
100	PR00				1				ERL	X	X	Price
200	JMAN	100	190			X				X		Manual Excise
300	UTXJ	100	190			X	352	351				Tax Jurisdict.Code
350	JMOD	200		X	D	X	355					A/R Basic Excise
375		100	190			X						Base Prices
400	JEX2	350			2		353		EXD	X		A/R Basic Excise
450	JAED	100	190	X	G	X	366					A/R Add. Excise duty
475		375	400			X						Base prices + BED
500	JEXA	450			5		353		EXD	X		A/R AED
520	JSED	100	190	X	F	X	360					A/R Special Exc.duty
525		475	500			X						Base Price + BED + AED
540	JEXS	520			4		353		EXD	X		A/R sED
550	JCES	100	190	X	H	X	367					A/R Cess
575		525	540			X						Base Price +BED+AED+SED
600	JCED	550			6		353		EXD	X		A/R Cess
625		575	600			X						Base Price+ BED+AED+SED+Cess
700	JTRD	625							ERS	X		Trade discount
720	JIN1	625		X		X				X		Central sales tax
740	JIN2	625		X		X				X		Local sales tax
760	JIN4	625		X		X				X		CST surcharge
775		625	770			X						Base Price+Excise+ST+Discount
780	JOC2	775		X					ERF	X		Octroi
790		625	700			X						Base Price+Excise+Discount
800	JFCG	780	790			X				X		Free - 100% discount

Export Sales Pricing Procedure - JEXPOR

There is no Excise condition in the Exports pricing. But excise can be calculated at MODVAT utilization.

Step

CTyp

From

To

Man.

Reqt

SubTo

Stat

AltCTy

AltCBV

ActKy

Print

Mdt

Description

100

PR00

1

ERL

X

X

Price

500

UTXJ

100

200

010

352

Tax Jurisdict.Code

600

JFRE

ERF

X

Frieght India

700

JINS

ERF

X

Insurance (India)

Depot Pricing Procedure - JDEPOT

Depot pricing procedure is exactly similar to the Factory pricing procedure with the exception that the condition value formula attached to the excise condition is 356. This ensures that the excise value from the referred excise invoices for the delivery is picked up and used by the commercial invoice.

Step	CTyp	From	To	Man.	SubTo	Stat	AltCTy	ActKy	Print	Mdt	Description
100	PR00				1			ERL	X	X	Price
200	JMAN	100	190	X		X			X		Manual Excise
300	UTXJ	100	190				352				Tax Jurisdict.Code
350	JMOD	200		X	D	X	355				A/R Basic Excise
375		100	190			X					Base Prices
400	JEX2	350			2		356	EXD	X		A/R Basic Excise
450	JAED	100	190	X	G	X	366				A/R Add. Excise duty
475		375	400			X					Base prices + BED
500	JEXA	450			5		356	EXD	X		A/R AED
520	JSED	100	190	X	F	X	360				A/R Special Exc.duty
525		475	500			X					Base Price + BED + AED
540	JEXS	520			4		356	EXD	X		A/R sED
550	JCES	100	190	X	H	X	367				A/R Cess
575		525	540			X					Base Price +BED+AED+SED
600	JCED	550			6			EXD	X		A/R Cess
625		575	600			X					Base Price+ BED+AED+SED+Cess
700	JTRD	625						ERS	X		Trade discount
720	JIN1	625		X		X			X		Central sales tax
740	JIN2	625		X		X			X		Local sales tax
760	JIN4	625		X		X			X		CST surcharge
775		625	770			X					Base Price+Excise+ST+Discount
780	JOC2	775		X				ERF	X		Octroi
790		625	700			X					Base Price+Excise+Discount
800	JFCG	780	790	X		X			X		Free - 100% discount

Stock Transfer Pricing Procedure - JSTKTR

Stock transfer pricing has only excise conditions as it is used only for the calculation of excise value.

Step	CTyp	From	To	Man.	SubTo	Stat	AltCTy	AltCBV	ActKy	Print	Mdt	Description
100	PR00				1				ERL	X	X	Price
200	JMAN	100	190	X		X				X		Manual Excise
300	UTXJ	100	190				352	351				Tax Jurisdict.Code
350	JMOD	200		X	D	X	355					A/R Basic Excise
375		100	190			X						Base Prices
400	JEX2	350			2	X	356			X		A/R Basic Excise
450	JAED	100	190	X	G	X	366					A/R Add. Excise duty
475		375	400			X						Base prices + BED
500	JEXA	450			5	X	353			X		A/R AED
520	JSED	100	190	X	F	X	360					A/R Special Exc.duty
525		475	500			X						Base Price + BED + AED
540	JEXS	520			4	X	353			X		A/R sED
550	JCES	100	190	X	H	X	367					A/R Cess
575		525	540			X						Base Price +BED+AED+SED
600	JCED	550			6	X				X		A/R Cess
625		575	600			X						Base Price+ BED+AED+SED+Cess
780	JOC1	625							ERF	X		Octroi accural

MM Pricing

CIN provides a customized procedure for import processing J_IMP

Step	Cntr	CTyp	From	To	Man.	Reqt	SubTo	Stat	Accrls	Print	Description
001	01	P000					1			X	Gross Price
001	02	P001				005	1			X	Gross Price
005	00		001	002			9				Gross value
010	01	R000	001		X					X	Discount % on Gross
010	02	R001			X					X	Discount/Quantity
010	03	R002			X					X	Absolute discount
010	04	KR00			X					X	Header Disc.(Value)
010	05	K000								X	Contrct HeaderDisc %
010	06	R003			X					X	Discount % on Net
016	00									X	Net incl. disc.
017	00	JEXC					5	X			Manual Excise Value
019	00		016							X	Net incl. disc.- 2
021	01	NAVS	019					X			Non-Deductible Tax
022	00		019	021			3				Net incl. tax
024	00	JCDB	022						FR3	X	Basic customs duty
025	00	JCV1	022	024		`			FR3	X	CVD Percentage
026	00	JCDS	022	025					FR3	X	Special customs duty
028	00	FRB1							FR1	X	Freight (Value)
035	01	SKTO	019			017		X			Cash Discount
040	00						2				Actual Value
070	00	GRWR	019			008	C	X			Statistical Value

All the customs duty conditions have been configured as delivery cost conditions with separate accounting keys.