IGST Exemption to AA and EPCG Schemes Extended till 31 March 2020 – Customs Notifications Amended

[Notification No. 08/2019-Customs dated 25 March 2019]

Seeks to extend the exemption from Integrated Tax and Compensation Cess upto 31.03.2020 on goods imported against AA/EPCG authorizations.

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table below, in the manner as specified in the corresponding entry in column (3) of the said Table, namely:-

 

Table

S. No.

Notification number and date

Amendments

(1)

(2)

(3)

1.

16/2015-Customs, dated the 1st April, 2015 [vide number G.S.R. 252(E), dated the 1st April, 2015]

In the said notification, in the opening paragraph, in the proviso to clause (iii), for the figures, letters and word “31st March, 2019”, the figures, letters and word “31st March, 2020” shall be substituted.

2.

18/2015-Customs, dated the 1st April, 2015 [vide number G.S.R. 254 (E), dated the 1st April, 2015]

In the said notification, in the opening paragraph, in condition (xiii), for the figures, letters and word “31st March, 2019”, the figures, letters and word “31st March, 2020” shall be substituted.

3.

20/2015-Customs, dated the 1st April, 2015 [vide number G.S.R. 256 (E), dated 1st April, 2015]

In the said notification, in the opening paragraph, in condition (xiv), for the figures, letters and word “31st March, 2019”, the figures, letters and word “31st March, 2020” shall be substituted.

4.

22/2015-Customs, dated the 1st April, 2015 [vide number G.S.R. 258 (E), dated the 1st April, 2015]

In the said notification, in the opening paragraph, in condition (xiii), for the figures, letters and word “31st March, 2019”, the figures, letters and word “31st March, 2020” shall be substituted.

5.

45/2016-Customs, dated the 13th August, 2016 [vide number G.S.R. 795(E), dated the 13th August, 2016]

In the said notification, in the opening paragraph, in condition (xii), for the figures, letters and word “31st March, 2019”, the figures, letters and word “31st March, 2020” shall be substituted.

[F.No.605/52/2017-DBK]