Seeks to implement 45th GST Council Meeting recommendation on IGST on imports related to goods from Antarctica and Border haats vide Notification No. 47/2021-Customs Dated: 30th September, 2021.

IGST exemption on specified goods when imported into India for sale in Border Haats in Tripura at Indo-Bangladesh border.

IGST exemption on all goods imported from Antarctica into India which were used or are related to the Indian Antarctic Expedition or the Indian Polar Science Programme.

IGST exemption on all goods imported from Antarctica into India which were used or are related to the Indian Antarctic Expedition or the Indian Polar Science Programme

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification No. 47/2021-Customs

New Delhi, the 30th September, 2021

G.S.R. 709(E).-In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3 of Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby amends the following notifications of the Government of India in the Ministry of Finance (Department of Revenue)specified in column (2) of the Table below, to the extent specified in the corresponding entries in column (3) of the said Table, namely:-

IGST exemption on specified goods when imported into India for sale in Border Haats in Tripura at Indo-Bangladesh border

Table

S.No. Notification Name and Date Amendments
(1) (2) (3)
1. Notification     No. 90/2009-Customs, dated the 7th September, 2009 [G.S.R. 644(E), dated the 7th September, 2009] In the said notification, –

(i)  after the words, brackets and figures “sub­section (1) of section 25 of the Customs Act, 1962 (52 of 1962)”, the words, brackets and figures, “and sub-section (12) of section 3 of Customs Tariff Act, 1975 (51 of 1975)” shall be inserted;

(ii) for the words and figures “from the whole of the additional duties leviable thereon under section 3 of the said Customs Tariff Act”, the words, brackets and figures, “from the whole of the integrated tax leviable thereon under sub-section (7) of section 3 of the said Customs Tariff Act” shall be substituted.

2. Notification No. 60/2011-Customs, dated the 14th July, 2011 [G.S.R.    536(E),  dated the 14th July, 2011] In the said notification, –

(i) after the words, brackets and figures “sub­section (1) of section 25 of the Customs Act, 1962 (52 of 1962)”, the words, brackets and figures “and sub-section (12) of section 3 of Customs Tariff Act, 1975 (51 of 1975)” shall be inserted;

(ii) after the words, figures and brackets “from the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)”, the words, brackets and figures “and from the whole of the integrated tax leviable thereon under sub-section (7) of section 3 of the said Customs Tariff Act” shall be inserted.

(F. No. 190354/206/2021-TRU)

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: – The principal notification No. 60/2011-Customs, dated the 14th July, 2011 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 536(E), dated the 14th July, 2011 and last amended, vide notification No. 73/2017-Customs, dated the 18th August,2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1030(E), dated the 18th August, 2017.

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