Solar Projects excluded from Project Imports in Heading 9801 of Customs

·         Bhopal and Indore Metro Rail Projects under Project Imports Notified

[Notification No. 54/2022-Customs dated 19 October 2022]

G.S.R.  (E).- In exercise of the powers conferred by section 157 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following regulations further to amend the Project Imports Regulations, 1986, namely:-

1.  Short title and commencement. -

(1) These regulations may be called the Project Imports (Amendment) Regulations, 2022. (2) They shall come into force on the 20th day of October, 2022.

2.    In the Project Imports Regulations, 1986, in the Table, -

(i)  against Sr. No. 2, in column 2, for the words “All Power Plants and Transmission Projects”, the words “All Power Plants and Transmission Projects, other than solar power plants or solar power projects,” shall be substituted;

(ii) against Sr. No. 3, in column 2, for the words, figures and symbols “Power Plants & Transmission Projects other than those mentioned at Sl. No. 2 above.”, the words, figures and symbols “Power Plants and Transmission Projects, other than solar power plants or solar power projects and other than those mentioned at Sr. No. 2 above.” shall be substituted;

(iii) against Sr. No. 3FF, in columns 2 and 3, after item (xi) and the entries relating thereto, the following items and entries shall be inserted, namely: -

2.

3.

“(xii) Bhopal Metro Rail Project

Managing Director, Madhya Pradesh Metro Rail Corporation Limited (MPMRCL)

(xiii) Indore Metro Rail Project

Managing Director, Madhya Pradesh Metro Rail Corporation Limited (MPMRCL)”.

[F.No. CBIC-190341/35/2022-TRU Section-CBEC]