GST

Exemption from Integrated Tax and Compensation Cess upto 31.03.2019 on goods imported against AA/EPCG authorizations

Exemption from Integrated Tax and Compensation Cess upto 31.03.2019 on goods imported against AA/EPCG authorizations

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification No. 66/2018- Customs

New Delhi, the 26th September, 2018

G.S.R. (E).- 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 “1st October, 2018”, the figures, letters
and word “31st March, 2019” 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 “1st October, 2018”, the figures, letters and word “31st March, 2019” 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 “1st October, 2018”, the figures, letters and word “31st March, 2019” 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 “1st October, 2018”, the figures, letters and word “31st March, 2019” 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, letter and word “1st October, 2018”, the figures, letters and word“31st March, 2019” shall be substituted.

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

(Anand Kumar Jha)
Under Secretary to the Government of India

Note:
(1) The principal notification No. 16/2015-Customs, dated the 1st April, 2015 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.252 (E), dated the 1st April, 2015 and was last amended by notification No. 35/2018-Customs, dated the 28th March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 299(E), dated the 28th March, 2018.

(2) The principal notification No. 18/2015-Customs dated the 1st April, 2015 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) ,vide number G.S.R. 254 (E), dated the 1st April, 2015 and was last amended by notification No. 35/2018-Customs, dated the 28th March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 299(E), dated the 28th March, 2018.

(3) The principal notification No. 20/2015-Customs dated the 1st April, 2015 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 256 (E), dated the 1st April, 2015 and was last amended by notification No. 35/2018-Customs, dated the 28th March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 299(E), dated the 28th March, 2018.

(4) The principal notification No. 22/2015-Customs dated the 1st April, 2015 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 258 (E), dated the 1st April, 2015 and was last amended by notification No. 35/2018-Customs, dated the 28th March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 299(E), dated the 28th March, 2018.

(5) The principal notification No. 45/2016-Customs dated the 13th August, 2016 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 795 (E), dated the 13th August, 2016 and was last amended by notification No. 35/2018-Customs, dated the 28th March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 299(E), dated the 28th March, 2018.

Share

Recent Posts

  • Income Tax

AO not justified in rejecting registered valuer’s report without reference to DVO – ITAT

AO not justified in rejecting registered valuer’s report without making a reference to the DVO - ITAT In a recent…

4 days ago
  • FCRA

FCRA specifies list of 105 purposes to be selected for which registration is applied

FCRA specifies list of purposes to be selected for which registration is applied.  The Ministry of Home Affairs has notified…

7 days ago
  • Income Tax

Withholding tax u/s 40(a)(i) not required on cost-to-cost reimbursement made to parent company

Assessee was not liable to withhold tax at source u/s 40(a)(i) on cost-to-cost reimbursement made to parent company In a…

1 week ago
  • Government

Temporarily blocking public access to Telegram App not disproportionate – Delhi High Court

Temporarily blocking public access to Telegram App under section 69A of IT Act 2000 is not disproportionate - Delhi HC…

1 week ago
  • Income Tax

High Court explains the meaning of term ‘enterprise’ appearing in section 80IA

High Court explains the meaning of term ‘enterprise’ appearing in section 80IA to means a project or an undertaking owned…

1 week ago
  • Income Tax

Addition deleted as assessee was only a carrier of cash not owner who came up to own it

Addition deleted as assessee was only a carrier of cash and the real owner had come forward owning the cash…

2 weeks ago