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    <title>Amendment of notification issued under sub-section (1) of section 25 of Customs Act and sub-section (12) of section 3 of Customs Tariff Act, retrospectively.</title>
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    <description>Clause deems notification G.S.R. 850(E) amending G.S.R. 785(E) to have been effective from 1 July 2017, giving retrospective exemption from integrated tax on aircraft, aircraft engines and aircraft parts imported under cross-border lease for the specified period. It provides for refunds of integrated tax collected that would not have been payable had the amendment been effective, and requires refund claims to be filed within six months from the date the Finance Bill, 2018 receives presidential assent.</description>
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    <pubDate>Thu, 01 Feb 2018 17:36:40 +0530</pubDate>
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      <description>Clause deems notification G.S.R. 850(E) amending G.S.R. 785(E) to have been effective from 1 July 2017, giving retrospective exemption from integrated tax on aircraft, aircraft engines and aircraft parts imported under cross-border lease for the specified period. It provides for refunds of integrated tax collected that would not have been payable had the amendment been effective, and requires refund claims to be filed within six months from the date the Finance Bill, 2018 receives presidential assent.</description>
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      <pubDate>Thu, 01 Feb 2018 17:36:40 +0530</pubDate>
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