Seeks to amend notification No. 19/2019- Customs, dated the 6th July, 2019 so as to exempt from IGST specified defence goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019. - 35/2019 - Customs -Tariff
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Integrated Goods and Services Tax exemption expanded to cover specified defence goods by amending the customs notification, effective early October. Amends Notification No. 19/2019 Customs by inserting the words 'under the said First Schedule, and whole of the integrated tax leviable thereon under sub section (7) of section 3 of the said Act' after 'whole of the duty of customs leviable thereon' so that specified defence goods covered by the notification are exempt from integrated tax as well as customs duty; made under section 25(1) of the Customs Act and effective from 1 October 2019.
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Provisions expressly mentioned in the judgment/order text.
Integrated Goods and Services Tax exemption expanded to cover specified defence goods by amending the customs notification, effective early October.
Amends Notification No. 19/2019 Customs by inserting the words "under the said First Schedule, and whole of the integrated tax leviable thereon under sub section (7) of section 3 of the said Act" after "whole of the duty of customs leviable thereon" so that specified defence goods covered by the notification are exempt from integrated tax as well as customs duty; made under section 25(1) of the Customs Act and effective from 1 October 2019.
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