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      Home› TMI Notes › Bills › News › Category › This
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      Bills

      CUSTOMS - OTHER MISCELLANEOUS AMENDMENTS

      24 July, 2024

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      Union Budget 2024-25 (Full) + FINANCE (No.2) Bill, 2024

      Validation of notifications

      These changes will come into effect from date of enactment of the Finance (No. 2) Bill, 2024.

      S. No.

      Amendment

      Clause of the Finance (No. 2) Bill, 2024

      1.

      Notification No. 37/2023- Customs dated 10.5.23 is being validated for the period from 1st April, 2023 up to and inclusive of 10th May, 2023 to provide exemption from basic customs duty and AIDC on imports of crude soyabean oil and crude sunflower seed oil subject to availability of unutilized quota in TRQ authorization for FY 2022-23 allotted by DGFT and Bill of lading issued on or before 31st March, 2023.

      [105]

      2.

      Based on the recommendation of the GST Council in its 53rd meeting, GST Compensation Cess is being exempted with effect from 1st July, 2017 on imports in SEZ by SEZ units or developers for authorized operations.

      [104]

       

      Full Text:

      Union Budget 2024-25 (Full) + FINANCE (No.2) Bill, 2024

      Topics

      ActsIncome Tax
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