Zero IGST
for Goods Imported into India by FAO
[Customs
Notification No. 32 dated 30th September 2019]
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 exempts all the goods imported into
India by Food and Agricultural Organisation of the
United Nations (FAO) for execution of projects listed below in the
Annexure, from the whole of the integrated tax leviable
thereon under sub-section (7) of section 3 of the Customs Tariff Act, 1975 (51
of 1975) subject to the condition that the importer, at the time of clearance
of the goods, produces a certificate before the Assistant Commissioner of
Customs or Deputy commissioner of Customs, as the case may be, having
jurisdiction, from an
officer not below the rank of Deputy Secretary to the Government of India in
the Ministry of Agriculture and Farmers Welfare, verifying the following
details, namely:-
(i) the quantity and description of
the goods; and
(ii)
that the said goods are intended for the purpose of
use in execution of said projects.
Annexure
(1)
Strengthening Capacities for Nutrition-sensitive Agriculture and Food systems,
(2)
Green Ag: Transforming Indian Agriculture for Global Environment benefits and
the conservation of Critical Biodiversity and Forest landscape.
2.
This notification shall come into force on the 1st day October, 2019.
[F.No.354/131/2019-TRU]