EoU Duty Exemption of IGST and Compensation Cess Extended by Three Months to 1 July 2022 from 1 Apr 2022

[Notification No. 18/2022-Customs dated 31 March 2022]

Amendment to Notification No. 52/2003-Customs dated 31.03.2003 for extending exemption from IGST and Compensation Cess to EOUs on imports till 30.06.2022.

G.S.R. (E).— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 52/2003- Customs, dated the 31st March, 2003, published in the Gazette of India, Extraordinary, vide number G.S.R. 274 (E), dated the 31st March, 2003, namely:-

In the said notification, in the opening paragraph, in the proviso, for the figures, letters and words “1st day of April, 2022”, the figures, letters and words “1st day of July, 2022” shall be substituted.

[F.No. DGEP/EOU/5/2022-TECH]