Exemption from IGST has been given on the import of specific sports goods including Rifles, Pistols, Bows imported by sports persons of outstanding eminence to promote sports in the country subject to specified conditions.
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise and Customs)
Notification No. 86/2017 –Customs
New Delhi, the 14th November, 2017
G.S.R 1404(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 exempts the goods of the description specified in column (2) of the Table hereto annexed and falling with in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from whole of the integrated tax leviable thereon under sub-section (7) of section 3 of said Customs Tariff Act subject to the conditions as specified in Column (3) of the said Table:
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2. This notification shall come into force with effect from the 15th day of November, 2017.
[F. No. 354/320/2017-TRU]
(Ruchi Bisht)
Under Secretary to Government of India.
