Seeks to amend notification Nos. 102/2007 dated the 14th September, 2007, 4/99 dated the 8th January 1999, 172/1994 dated the 30th September 1994 - 42/2017 - Customs -Tariff

Integrated Goods and Services Tax substituted for sales tax/VAT in customs notifications, with transitional acceptance of prior VAT documents.

The notification updates three customs exemption notifications to replace references to sales tax/VAT and additional duty with GST-era terms: substituting integrated, central, state and union territory Goods and Services Tax terminology for sales tax/VAT in notification 102/2007 and adding a proviso accepting VAT documents for goods sold prior to 1 July 2017; amending notification 4/99 to refer to additional duty, integrated tax and compensation cess; and amending notification 172/1994 to refer to integrated tax. The changes take effect from 1 July 2017.