Seeks to amend notification No. 51/96-Customs for withdrawing IGST exemption

Seeks to amend No. 51/96-Customs, dated the 23^rd July, 1996 for withdrawing IGST exemption vide Notification No. 42/2022-Customs | Dated: 13^th July, 2022

Government of India
Ministry of Finance
(Department of Revenue)
New Delhi

Notification No. 42/2022-Customs | Dated: 13^th July, 2022

G.S.R. 574(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), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 51/96-Customs, dated the 23^rd July, 1996, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 303(E), dated the 23^rd July, 1996, namely :-

In the said notification, the words, brackets and figures, “and from the whole of integrated tax leviable thereon under sub-section (7) of section 3 of the said Customs Tariff Act”, shall be omitted.

2. This notification shall come into force on the 18^th day of July, 2022.

[F.No. 190354/172 /2022-TRU]

(Nitish Karnatak)
Under Secretary to the Government of India

Note: The principal notification No. 51/96-Customs, dated the 23^rd July, 1996, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 303(E), dated the 23^rd July, 1996, and was last amended by notification No. 43/2017-Customs, dated 30^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 778 (E), dated the 30^th June, 2017.