1.

1CIN 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.