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of <h1>India Exempts Additional Customs Duty on IT Software Imports; Notification No. 11/2016-Customs Superseded in 2022.</h1> The Government of India issued Notification No. 11/2016-Customs on March 1, 2016, exempting additional customs duty on imported media with recorded Information Technology Software. This exemption applies to the portion of the software's value subject to service tax under the Finance Act, 1994. Importers must declare the software's value and be registered for service tax payment. This notification superseded a previous one from 2011 and was later rescinded by Notification No. 05/2022-Customs, effective February 2, 2022. Importers are required to submit specified declarations to the relevant customs authorities.
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