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Export Licensing Schedule

Export Licensing Schedule


  1. The schedule below has five column. The column name and the description are:

    Column No. Column Name Description
    1. Entry No. Gives the order of the main entry in the schedule. The column in designed for easy reference and gives the identity of the raw covering the set consisting of Tariff Item Code, Unit Item description export policy and Nature of restriction along with the connected Licensing Note and Appendix.
    2. Tariff Item (HS) Code This is the eight digit code followed in the import policy in the earlier part of the book, customs and the DGCIS code. The first two digits gove the chapter number, the heading number. The last two digit signify the subheading. The six digit code and product description corresponds exactly with the six digit WCO (World Customs Organisation). The last digits are developed in India under the common classification system for tariff item.
    3. Unit The second column gives the unit of measurement or weight in the tariff item which is to be used in shipping bill and other documents. In most cases, the unit is given as “u” denoting number of pieces.
    4. Item Description The item description against each code gives the specific description of goods which are subject to export control. This description does not generally correspond with the standard description against the code. In most cases, the description will cover only a part of standard description.
    5. Export Policy This column is for the general policy regime applicable on the item. Generally, the Export Policy is one of the following.

    Not permitted for Export Licence will not be given in the normal course

    Export is permitted under a licence granted by the DGFT

    Export allowed only through specified State Trading Enterprises (STEs) subject to specific conditions laid out in the Export Policy and also para 2.11 of the Export and Import Policy.
    6. Nature of Restriction This column specifies the special conditions which must be met for the export of goods in the item description column. The column may also give the nature of restriction under the broad category in the Export Policy column.

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Date: 29-09-2023
NOTIFICATION No. 02/2023 – Integrated Tax
Seeks to notify the provisions of the Integrated Goods and Services Tax (Amendment) Act, 2023

Date: 29-09-2023
NOTIFICATIONNo. 48/2023 – Central Tax
Seeks to notify the provisions of the Central Goods and Services Tax (Amendment) Act, 2023

Date: 29-09-2023
NOTIFICATION No. 49/2023 – Central Tax
Seeks to notify supply of online money gaming, supply of online gaming other than online money gaming and supply of actionable claims in casinos under section 15(5) of CGST Act

Date: 29-09-2023
NOTIFICATION No. 50/2023 – Central Tax
Seeks to amend Notification No. 66/2017-Central Tax dated 15.11.2017 to exclude specified actionable claims

Date: 29-09-2023
Notification No. 11/2023- Central Tax (Rate)
Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017.

Date: 29-09-2023
NOTIFICATION No. 03/2023 – Integrated Tax
Seeks to notify the supply of online money gaming as the supply of goods on import of which, integrated tax shall be levied and collected under sub-section (1) of section 5 of the Integrated Goods and Services Tax Act,2017

Date: 29-09-2023
NOTIFICATION No. 04/2023 – Integrated Tax
Seeks to provide Simplified registration Scheme for overseas supplier of online money gaming

Date: 29-09-2023
Notification No. 14/2023- Integrated Tax (Rate)
Seeks to amend Notification No 01/2017- Integrated Tax (Rate) dated 28.06.2017.

Date: 29-09-2023
Notification No. 11/2023- Union Territory Tax (Rate)
Seeks to amend Notification No 01/2017- Union territory Tax (Rate) dated 28.06.2017.

Date: 27-09-2023
Notification No. 69/2023-Customs (N.T.)
Notification to exempt deposits into ECL till 30th November 2023.

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