IGST and Compensation Cess Exemptions under AA/EPCG Extended Till 1 Oct 2018 – Amendments in Customs Notifications

[Customs Notification No. 35 dated 28th March 2018]

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

SNo.

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 and words “31st March, 2018”, the figures and words “1st October, 2018” 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 and words “31st March, 2018”, the figures and words “1st October, 2018” 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 and words “31st March, 2018”, the figures and words “1st October, 2018” 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 and words “31st March, 2018”, the figures and words “1st October, 2018” 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 and words “31st March, 2018”, the figures and words “1st October, 2018” shall be substituted.

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