Seeks to amend various Customs exemption Notifications to exempt integrated tax and goods and services tax compensation cess on import of goods under Advance Authorisation/EPCG Schemes till 01.10.2018 - 35/2018 - Customs -Tariff
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Exemption of integrated tax and GST compensation cess extended for imports under Advance Authorisation/EPCG schemes. Amends Notifications 16/2015, 18/2015, 20/2015, 22/2015 and 45/2016 Customs to substitute the prior expiry date with a new operative date in the opening paragraphs or specified conditions, thereby extending the exemption from integrated tax and GST compensation cess on imports made under the Advance Authorisation and EPCG schemes. The amendment is made under section 25(1) of the Customs Act, 1962 and records the textual replacements in each notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption of integrated tax and GST compensation cess extended for imports under Advance Authorisation/EPCG schemes.
Amends Notifications 16/2015, 18/2015, 20/2015, 22/2015 and 45/2016 Customs to substitute the prior expiry date with a new operative date in the opening paragraphs or specified conditions, thereby extending the exemption from integrated tax and GST compensation cess on imports made under the Advance Authorisation and EPCG schemes. The amendment is made under section 25(1) of the Customs Act, 1962 and records the textual replacements in each notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.