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of <h1>Finance Ministry Amends IGST Import Rules for Antarctica Goods and Border Haats in Notification 47/2021-Customs.</h1> The Ministry of Finance, Department of Revenue, issued Notification No. 47/2021-Customs on September 30, 2021, to implement GST Council recommendations on Integrated Goods and Services Tax (IGST) for imports related to goods from Antarctica and border haats. The notification amends previous notifications, specifically No. 90/2009-Customs and No. 60/2011-Customs, to include provisions for integrated tax under the Customs Tariff Act, 1975. These amendments involve inserting references to sub-section (12) of section 3 of the Customs Tariff Act and substituting terms related to the integrated tax leviable on imports.
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