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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 42/2017 – Customs
New Delhi, the 30th June, 2017
[G.S.R. (E). - In exercise of the powers conferred by sub-section (1) of
section 25 of the Customs Act, 1962 (52 of 1962), 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) as specified in column (2) of the Table below,
to the extent as specified in the corresponding entry in column (3) of the said
Table, namely:-
TABLE
| S.No. |
Notification No. and Date |
Amendments |
| (1) |
(2) |
(3) |
| 1 |
102/2007-Customs, dated the 14th September, 2007 published in the
Gazette of India, Extraordinary vide number G.S.R.734 (E), dated the
30th September, 2007. |
In the said notification,-
(i) for the words and brackets
“sales tax or value added tax”, at both places where they occur the
words “integrated Goods and services tax or Central Goods and services
tax and State Goods and Services tax or Central Goods and services tax
and Union Territory Goods and Services tax”, shall be substituted;
(ii) in para 2, in condition (e), after entry
(iii),
the following proviso shall be inserted, namely:- “Provided that for the
goods sold prior to the 1 st July 2017, documents evidencing payment of
appropriate sales tax or value added tax, as the case may be, shall be
accepted.” |
| 2 |
4/99-Customs, dated the 8 th January, 1999 published in the Gazette
of India, Extraordinary vide number G.S.R. 21 (E), dated the 08th
January, 1999 |
In the notification, for the words, brackets and figures “additional
duty leviable thereon under subsection (5) of section 3” the words,
brackets and figures, “additional duty, integrated tax and compensation
Cess leviable thereon respectively under sub-sections (5), (7) and (9)
of section 3”, shall be substituted. |
| 3 |
172/1994, dated the 30th September, 1994 published in the Gazette of
India, Extraordinary vide number G.S.R.734 (E), dated the 30th
September, 1994 |
In the said notification, for the words, figures and brackets
“additional duty leviable thereon under subsection (5) of section 3 of
the said Custom Tariff Act, 1975”, where they occur the words, figures
and brackets, “integrated tax leviable thereon under subsection (7) of
section 3”, shall be substituted. |
2 This notification shall come into force with effect from the 1 st day of
July, 2017.
(Ruchi Bisht)
Under Secretary to the Government of India
(F. No.
354/119/2017-TRU)
Note:
1. The principal notification No. 102/2007-Customs, dated the 14th September,
2007, was last amended by notification No. 93/2008-Customs dated the 1 st
August, 2008, which was published in the Gazette of India, Extraordinary, vide
G.S.R. 569 (E), dated the 1 st August, 2008.
2. The principal notification No. 4/99-Customs, dated the 08th January, 1999,
was last amended by notification No. 2/2006-Customs - dated the 17 th January,
2006, which was published in the Gazette of India, Extraordinary, vide G.S.R. 17
(E), dated the 17th January, 2008.
3. The principal notification No. 172/1994-Customs, dated the 30th September,
1994, was last amended by notification No. 17/2010-Customs - dated the 27th
February 2010, which was published in the Gazette of India, Extraordinary, vide
G.S.R.130 (E), dated the 27th February, 2010.
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