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of <h1>Customs Exemption Expanded: Non-Commercial, Recognized Schools by Organizations Now Eligible; Certificate Requirement Specified</h1> The Central Government has amended Notification No. 18/99-Customs to include recognized schools run on a non-commercial basis by any organization in the list of entities eligible for customs exemptions. The amendment specifies that if a school is not operated by the Central Government, State Government, Union Territory Government, or a local body, the importer must provide a certificate from the Education Department of the respective State or Union Territory. This certificate must confirm that the school is recognized and operates on a non-commercial basis.
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