Oxygen concentrator imported for personal use to attract 12%
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 30/2021-Customs
New Delhi, the 1st May, 2021
G.S.R.313(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 exempts the goods of the description specified in column (3) of the Table below, falling within the Chapter, heading, sub–heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) specified in column (2) of the said Table, when imported into India, from so much of the integrated tax leviable thereon under sub-section (7) of section 3 of the said Customs Tariff Act, read with section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table, namely-
TABLE
| S. No | Chapter, heading, sub-heading or tariff item | Description | IGST rate |
| (1) | (2) | (3) | (4) |
| 1. | 9804 | Oxygen concentrator, imported for personal use | 12% |
2. This notification shall remain in force upto and inclusive of the 30th June, 2021.
[F. No. CBIC-190354/1/2021-TO(TRU-I)-CBEC]
GAURAV SINGH, Dy.Secy
- AO is under an obligation to assign reasons for rejecting explanation of the assessee
- CBIC issues SoP for clearance of imported goods through Foreign Post Offices
- Sale deed executed with full knowledge of only part consideration paid, not void – SC
- No fault in serving notice to last known address when PAN data was not updated – ITAT
- Investment by firm through capital introduced by partners cannot be treated as unexplained
