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of <h1>India Exempts Integrated Tax on Certain Imported Services Including Royalties u/r 10(1)(c) of Customs Valuation Rules.</h1> The Government of India, through Notification No. 6/2018, exempts the integrated tax under the Integrated Goods and Services Tax Act, 2017, on certain imported services. This exemption applies to the portion of the transaction value that includes royalties and license fees, as specified under Rule 10(1)(c) of the Customs Valuation Rules, 2007. The exemption is granted to the extent of customs duties levied under the Customs Tariff Act, 1975, on the declared consideration for these fees, provided the appropriate customs duties have been paid. This decision is made in the public interest and based on recommendations from the Council.
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