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of <h1>15% AIDC Imposed on Liquified Propane and Butane; Exemptions for Specific Corporations Supplying to Households and NDEC Customers.</h1> The Central Government has amended notification No. 11/2021-Customs to prescribe a 15% Agriculture Infrastructure and Development Cess (AIDC) on liquified propane and liquified butane, effective from July 1, 2023. These amendments specify that the cess does not apply to imports of these gases by certain corporations for supply to household domestic consumers or Non-Domestic Exempted Category (NDEC) customers. The exemptions are applicable to Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited, and Bharat Petroleum Corporation Limited. This amendment is in public interest under the Customs Act, 1962, and the Finance Act, 2021.
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