GST

IGST/Compensation Cess exemption under Export promotion Schemes extended upto 31.03.2020

Extension of IGST/Compensation Cess exemption under Advance Authorisation, EPCG & EOU scheme upto 31.03.2020. Amendments to FTP 2015-2020

MINISTRY OF COMMERCE AND INDUSTRY
(Department of Commerce)
(DIRECTORATE GENERAL OF FOREIGN TRADE)

NOTIFICATION No. 57 /2015-2020

New Delhi, the 20th March, 2019

Subject: Amendments to Foreign Trade Policy 2015-2020 – Extension of Integrated Goods and Service Tax (IGST) and Compensation Cess exemption under Advance Authorisation, EPCG and EOU scheme upto 31.03.2020.

S.O. 1400(E).— In exercise of powers conferred by Section 5 of FT(D&R) Act, 1992, read with Paragraph 1.02 of the Foreign Trade Policy, 2015-20, as amended from time to time, the Central Government hereby makes following amendments in Foreign Trade Policy 2015-20.

1. Exemption from Integrated Tax and Compensation Cess under Advance Authorization under Para 4.14 of FTP 015-20 is extended upto 31.03.2020.

2. Exemption from Integrated Tax and Compensation Cess under EPCG Scheme under Para 5.01(a) of FTP 015-20 is extended upto 31.03.2020.

3. Exemption from Integrated Tax and Compensation Cess under EOU scheme under Para 6.01(d)(ii) of FTP 015-20 is extended upto 31.03.2020.

Effect of the Notification:

Para 4.14, Para 5.01(a) and Para 6.01(d)(ii) of FTP are amended as above.

[F. No. 01/94/180/373/AM18/PC-4]

ALOK VARDHAN CHATURVEDI,
Director General of Foreign Trade Ex-officio Addl. Secy.

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