IGST Exempted on Indo
Bangladesh Border Haats and Goods from Antarctica
Expedition Imports
[Notification No.
47/2021-Customs dated 30th September, 2021]
Seeks to implement GST Council recommendation on IGST on
imports related to goods from Antarctica and Border haats
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)
(hereinafter referred to as the Customs Tariff Act), the Central Government, on
being satisfied that it is necessary in the public interest so to do, hereby
amends the following notifications of the Government of India in the Ministry
of Finance (Department of Revenue) specified in column (2) of the Table below, to
the extent specified in the corresponding entries in column (3) of the said
Table, namely:-
|
Table |
||
|
S.No. |
Notification
Name and Date |
Amendments |
|
(1) |
(2) |
(3) |
|
1. |
Notification
No. 90/2009-Customs, dated the 7th September, 2009 [G.S.R.
644(E), dated the 7th September, 2009] |
In
the said notification, - (i) after the words, brackets and figures “sub-
section (1) of section 25 of the Customs Act, 1962 (52 of 1962)”, the words,
brackets and figures, “and sub-section (12) of section 3 of Customs Tariff
Act, 1975 (51 of 1975)” shall be inserted; (ii) for the words and figures “from the whole of the
additional duties leviable thereon under section 3
of the said Customs Tariff Act”, the words, brackets and figures, “from the
whole of the integrated tax leviable thereon under
sub-section (7) of section 3 of the said Customs Tariff Act” shall be
substituted. |
|
2. |
Notification
No. 60/2011-Customs, dated the 14th July, 2011 [G.S.R.
536(E), dated the 14th July, 2011] |
In
the said notification, - (i) after the words, brackets and figures “sub-
section (1) of section 25 of the Customs Act, 1962 (52 of 1962)”, the words,
brackets and figures “and sub-section (12) of section 3 of Customs Tariff
Act, 1975 (51 of 1975)” shall be inserted; (ii) after the words, figures and brackets “from the whole of
the duty of customs leviable thereon under the
First Schedule to the Customs Tariff Act, 1975 (51 of 1975)”, the words,
brackets and figures “and from the whole of the integrated tax leviable thereon under sub-section (7) of section 3 of
the said Customs Tariff Act” shall be inserted. |
(F.
No. 190354/206/2021-TRU)