Zero IGST for Defence Equipments and their Parts Imported by Min of Defence
[Customs Notification No. 35 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 makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 19/2019- Customs, dated the 6th July, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 476(E), dated the 6th July, 2019, namely:-
In the said notification, in the opening paragraph, after the words, “whole of the duty of customs leviable thereon”, the words, figures and brackets “under the said First Schedule, and whole of the integrated tax leviable thereon under sub-section (7) of section 3 of the said Act” shall be inserted.
2. This notification shall come into force on the 1st day of October, 2019.