COST AUDIT ORDERS NO. GSR 425E dated 30.06.2014(amended 31.12.14) ISSUED BY MCA

Applicability
Regulated (A) Non-Regulated (B)
Cost Audit If overall turnover exceeds Rs.50 crs and aggreegate turnover of the individual product /services exceeds Rs.25 Crs in FY 13-14 If overall turnover exceeds Rs.100 crs and aggreegate turnover of the individual product /services exceeds Rs.35 Crs. FY 13-14
Cost record maintenance If overall turnover exceeds Rs.35 Crs in FY 13-14 If overall turnover exceeds Rs.35 Crs in FY 13-14
Sl. No. Industry/ Sector/ Product/ Service-Regulated (A) CETA Heading Industry/ Sector/ Product/ Service-Non-Regulated (B) CETA Heading
1 Telecommunication services made available to users by means of any transmission or reception of signs, signals, writing, images and sounds or intelligence of any nature (other than broadcasting services) and regulated by the Telecom Regulatory Authority of India under the Telecom Regulatory Authority of India Act, 1997 (24 of 1997); NA Machinery and mechanical appliances used in defence, space and atomic energy sectors excluding any ancillary item or items 8401 to 8402; 8801 to 8805;8901 to 8908
2 Generation, transmission, distribution and supply of electricity regulated by the relevant regulatory body or authority under the Electricity Act, 2003 (36 of 2003), other than for captive generation (referred to in the Electricity Rules, 2005); NA Turbo jets and turbo propellers 8411
3 Petroleum products regulated by the Petroleum and Natural Gas Regulatory Board under the Petroleum and Natural Gas Regulatory Board Act, 2006 (19 of 2006) 2709 to 2715 Arms and ammunitions 3601 to 3603; 9301 to 9306
4 Drugs and pharmaceuticals; 2901 to 2942; 3001 to 3006 Propellant powders; Prepared explosives (other than propellant powders); safety fuses;detonating fuses; percussion or detonating caps;igniters; electric detonators 3601 to 3603
5 Fertilisers; 3102 to 3105. Radar apparatus, radio navigational aid apparatus and radio remote control apparatus 8526
6 Sugar and industrial alcohol; 1701; 1703;2207 Tanks and other armoured fighting vehicles 8710
7 Port services of stevedoring, pilotage, hauling,mooring, re-mooring, hooking, measuring,loading and unloading services rendered by a Port in relation to a vessel or goods regulated by the Tariff Authority for Major Ports under section III of the Major Port Trusts Act, 1963(38 of 1963) NA
8 Aeronautical services of air traffic management, aircraft operations, ground safety services, ground handling, cargo facilities and supplying fuel rendered by airports and regulated by the Airports Economic Regulatory Authority under the Airports Economic Regulatory Authority of India Act, 2008 (27 of 2008); NA
9 Steel 7201 to 7229;7301 to 7326
10 Roads and other infrastructure projects corresponding to para No. (1) (a) as specified in Schedule VI of the Companies Act, 2013; NA
11 Rubber and allied products being regulated by the Rubber Board constituted under the Rubber Act, 1947 (XXIV of 1947). 4001 to 4017
12 Coffee and tea 0901 to 0902
13 Railway or tramway locomotives, rolling stock,railway or tramway fixtures and fittings, mechanical (including electro mechanical)traffic signalling equipment’s of all kind; 8601 to 8608 8483,86079100,
14 Cement 2523; 6811 to 6812
15 Ores and Mineral products 2502 to 2522; 2524 to 2526; 2528 to 2530; 2601 to 2617
16 Mineral fuels (other than Petroleum), mineral oils etc. 2701 to 2708
17 Base metals 7401 to 7403; 7405 to 7413;7419; 7501 to 7508; 7601 to7614; 7801 to 7802; 7804;7806; 7901 to 7905; 7907;8001; 8003; 8007; 8101 to 8113.
18 Inorganic chemicals, organic or inorganic compounds of precious metals, rare-earth metals of radioactive elements or isotopes, and Organic Chemicals 2801 to 2853; 2901 to 2942;3801 to 3807; 3402 to 3403;3809 to 3824.
19 Jute and Jute Products 5303, 5310
20 Edible Oil 1507 to 1518
21 Construction industry as per pars No. (5) (a) as specified in Schedule VI of the Companies Act,2013 (18 of 2013) NA
22 Health services, namely functioning as or running hospitals, diagnostic centres, clinical centres or test laboratories NA
23 Education services, other than such similar services falling under philanthropy or as part of social spend which do not form part of any NA
24 Milk Powder 0 402
25 Insecticides 3808
26 Plastics and polymers 3901 to 3914; 3916 to 3921;3925
27 Tyres and tubes 4011 to 4013
28 Paper 4801 to 4802
29 Textiles 5004 to 5007; 5106 to 5113,5205 to 5212; 5303; 5310;5401 to 5408; 5501 to 5516
30 Glass 7003 to 7008; 7011; 7016
31 Other machinery 8403 to 8487
32 Electricals or electronic machinery 8501 to 8507; 8511 to 8512;8514 to 8515; 8517; 8525 to 8536; 8538 to 8547
33 Production, import and supply or trading of medical devices, namely:-Cardiac stents;Drug eluting stents; Catheters;Intra ocular lenses;Bone cements;Heart valves;Orthopaedic implants;Internal prosthetic replacements;Scalp vein set;Deep brain stimulator; etc 9018 to 9022