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of <h1>India Amends Customs Exemptions: Tax Relief for Imports Under AA and EPCG Schemes Until March 31, 2018.</h1> The Government of India, through the Ministry of Finance, has issued Notification No. 79/2017-Customs to amend various Customs exemption notifications. These amendments exempt integrated tax and goods and services tax compensation cess on imports under the Advance Authorization (AA) and Export Promotion Capital Goods (EPCG) schemes. Key changes include extending exemptions up to March 31, 2018, and stipulating that exemptions are subject to pre-import conditions. The amendments also clarify the conditions under which export obligations must be fulfilled, specifically requiring physical exports if exemptions are availed. These changes are aimed at facilitating trade and supporting exporters.
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