IGST Exemption Withdrawn on Scientific and Technical Instruments Supplied to Public Funded Research Institutes

[Notification No. 42/2022-Customs dated 13 July 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) and sub-section (12) of section 3, of Customs Tariff Act, 1975 (51 of 1975), the Central Government, on 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. 51/96-Customs, dated the 23rd July, 1996, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 303(E), dated the 23rd July, 1996, namely :-

In the said notification, the words, brackets and figures, “and from the whole of integrated tax leviable thereon under sub-section (7) of section 3 of the said Customs Tariff Act”, shall be omitted.

2. This notification shall come into force on the 18th day of July, 2022.

[F.No. 190354/172 /2022-TRU]