IGST and
Compensation Cess Exemptions Extended till 31 March 2022 on Import of Goods under AA and EPCG
[Customs
Notification No. 23 dated 31st March 2021]
In
exercise of the powers conferred by sub-section (1) of section 25 of the
Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that
it is necessary in the public interest so to do, hereby makes the following
further amendments in each of the notifications of the Government of India in
the Ministry of Finance (Department of Revenue), specified in column (2) of the
Table below, in the manner as specified in the corresponding entry in column
(3) of the said Table, namely :-
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Table |
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S.
No. |
Notification
number and date |
Amendments
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(1)
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(2)
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(3)
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1.
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16/2015-Customs,
dated the 1st April 2015 [vide number G.S.R. 252(E), dated the 1st April,
2015] |
In
the said notification, in the opening paragraph, in the proviso to clause
(iii), for the figures, letters and word “31st March, 2021”, the figures,
letters and word “31st March, 2022” shall be substituted.
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2.
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18/2015-Customs,
dated the 1st April 2015 [vide number G.S.R. 254 (E), dated the 1st April,
2015] |
In
the said notification, in the opening paragraph, in condition (xiii), for the
figures, letters and word “31st March, 2021”, the figures, letters and word
“31st March, 2022” shall be substituted. |
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3.
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20/2015-Customs,
dated the 1st April, 2015 [vide number G.S.R. 256 (E), dated 1st April, 2015]
|
In
the said notification, in the opening paragraph, in condition (xiv), for the
figures, letters and word “31st March, 2021”, the figures, letters and word
“31st March, 2022” shall be substituted. |
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4.
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22/2015-Customs,
dated the 1st April, 2015 [vide number G.S.R. 258 (E), dated the 1st April,
2015] |
In
the said notification, in the opening paragraph, in condition (xiii), for the
figures, letters and word “31st March, 2021”, the figures, letters and word
“31st March, 2022” shall be substituted. |
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5.
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45/2016-Customs,
dated the 13th August 2016 [vide number G.S.R. 795(E), dated the 13th August,
2016] |
In
the said notification, in the opening paragraph, in condition (xii), for the
figures, letters and word “31st March, 2021”, the figures, letters and word
“31st March, 2022” shall be substituted. |
[F.
No. 605/52/2017-DBK (Pt. III)]