Withdrawal of exemption from IGST on import - Seeks to amend Notification No. 51/96-Customs, dated the 23rd July, 1996 - Exemption to research equipments imported by public funded research institutions or a university of an Indian Institute of Technology or Indian Institute of Science, Bangalore or Regional Engineering College, non commercial institutions etc - 42/2022 - Customs -Tariff
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Integrated tax exemption withdrawal removes IGST relief on research equipment imports for public-funded institutions. The amendment deletes the words 'and from the whole of integrated tax leviable thereon under sub-section (7) of section 3 of the said Customs Tariff Act' from Notification No. 51/96-Customs, removing the exemption from integrated tax on the specified imports; the change is effected under powers in the Customs Act and the Customs Tariff Act and comes into force on the eighteenth day of July, 2022.
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.
Integrated tax exemption withdrawal removes IGST relief on research equipment imports for public-funded institutions.
The amendment deletes the words "and from the whole of integrated tax leviable thereon under sub-section (7) of section 3 of the said Customs Tariff Act" from Notification No. 51/96-Customs, removing the exemption from integrated tax on the specified imports; the change is effected under powers in the Customs Act and the Customs Tariff Act and comes into force on the eighteenth day of July, 2022.
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