Exemption for software and data services imports extended to cover goods for export and on-site consultancy abroad. The amendment extends the customs exemption to goods imported by units engaged in computer software development, data entry and conversion, data processing, data analysis and control, or data management for the purposes of export and for providing consultancy services on site abroad, subject to compliance with the notification's conditions and the procedure specified by the Commissioner of Customs.
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.
Exemption for software and data services imports extended to cover goods for export and on-site consultancy abroad.
The amendment extends the customs exemption to goods imported by units engaged in computer software development, data entry and conversion, data processing, data analysis and control, or data management for the purposes of export and for providing consultancy services on site abroad, subject to compliance with the notification's conditions and the procedure specified by the Commissioner of Customs.
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