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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 79/2017 - Customs
New Delhi, the 13th October, 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
makes the following further amendments in each of the notifications of the
Government of India in the Ministry of Finance (Department of Revenue),
specified in column (2) of the Table below, in the manner as specified in the
corresponding entry in column (3) of the said Table, namely :-
Table
| S. No. |
Notification number and date |
Amendments |
| (1) |
(2) |
(3) |
| 1 |
16/2015-Customs, dated the 1st April, 2015 [vide number G.S.R.
252(E), dated the 1st April, 2015] |
In the said notification,-
(a) in the opening paragraph,
after clause
(ii), the following shall be inserted, namely:-
“(iii) the whole of integrated tax and the goods and services tax
compensation cess leviable thereon under sub-section (7) and sub-section
(9) of section 3 of the said Customs Tariff Act: Provided that the
exemption from integrated tax and the goods and services tax
compensation cess shall be available up to the 31st March, 2018.”;
(b) in the Explanation C (II), for the words “However, the following
categories of supplies, shall also be counted towards fulfilment of
export obligation:”, the words “However, in authorisations where
exemption from integrated tax and goods and service tax compensation
cess is not availed, the following categories of supplies, shall also be
counted towards fulfilment of export obligation:” shall be substituted. |
| 2 |
18/2015-Customs, dated the 1st April, 2015 [vide number G.S.R. 254
(E), dated the 1st April, 2015] |
In the said notification, in the opening paragraph,- (a) for the
words, brackets, figures and letters “from the whole of the additional
duty leviable thereon under sub-sections (1), (3) and (5) of section 3,
safeguard duty leviable thereon under section 8B and anti-dumping duty
leviable thereon under section 9A”, the words, brackets, figures and
letters “from the whole of the additional duty leviable thereon under
sub-sections (1), (3) and (5) of section 3, integrated tax leviable
thereon under sub-section (7) of section 3, goods and services tax
compensation cess leviable thereon under sub-section (9) of section 3,
safeguard duty leviable thereon under section 8B, countervailing duty
leviable thereon under section 9 and anti-dumping duty leviable thereon
under section 9A” shall be substituted;
(b) in condition (viii),
after the proviso, the following proviso shall be inserted, namely:-
“Provided further that notwithstanding anything contained hereinabove
for the said authorisations where the exemption from integrated tax and
the goods and services tax compensation cess leviable thereon under
sub-section (7) and sub-section (9) of section 3 of the said Customs
Tariff Act, has been availed, the export obligation shall be fulfilled
by physical exports only;”;
(c) after condition (xi), the following
conditions shall be inserted, namely :-
“(xii) that the
exemption from integrated tax and the goods and services tax
compensation cess leviable thereon under sub-section (7) and sub-section
(9) of section 3 of the said Customs Tariff Act shall be subject to
pre-import condition;
(xiii) that the exemption from integrated
tax and the goods and services tax compensation cess leviable thereon
under sub-section (7) and sub-section (9) of section 3 of the said
Customs Tariff Act shall be available up to the 31st March, 2018.” |
| 3 |
20/2015-Customs, dated the 1st April, 2015
[vide number G.S.R. 256
(E), dated 1st April, 2015] |
In the said notification, in the opening paragraph,-
(a) for
the words, brackets, figures and letters “from the whole of the
additional duty leviable thereon under subsections (1), (3) and (5) of
section 3, safeguard duty leviable thereon under section 8B and
anti-dumping duty leviable thereon under section 9A”, the words,
brackets, figures and letters “from the whole of the additional duty
leviable thereon under sub-sections (1), (3) and (5) of section 3,
integrated tax leviable thereon under sub-section (7) of section 3, the
goods and services tax compensation cess leviable thereon under 3
sub-section (9) of section 3, safeguard duty leviable thereon under
section 8B, countervailing duty leviable thereon under section 9 and
anti-dumping duty leviable thereon under section 9A” shall be
substituted;
(b) in condition (viii), after the proviso, the
following proviso shall be inserted, namely:-
“Provided further
that notwithstanding anything contained hereinabove for the said
authorisations where the exemption from integrated tax and the goods and
services tax compensation cess leviable thereon under sub-section (7)
and sub-section (9) of section 3 of the said Customs Tariff Act has been
availed, the export obligation shall be fulfilled by physical exports
only;”;
(c) in condition (xii), for the words “safeguard duty,
transitional product specific safeguard duty and antidumping duty”, the
words “safeguard duty, transitional product specific safeguard duty,
countervailing duty and antidumping duty” shall be substituted;
(d) after condition (xii), the following conditions shall be inserted,
namely:-
“(xiii) that the exemption from integrated tax and the
goods and services tax compensation cess leviable thereon under section
(7) and sub-section (9) of section 3 of the said Customs Tariff Act
shall be subject to preimport condition;
(xiv) that the exemption
from integrated tax and the goods and services tax compensation cess
leviable thereon under sub-section (7) and sub-section (9) of section 3
of the said Customs Tariff Act shall be available up to the 31st March,
2018.”. |
| 4 |
21/2015-Customs, dated the 1st April 2015 [vide number G.S.R.
257(E), dated the 1st April, 2015] |
In the said notification,
(a) in the opening paragraph, for
the words, figures, and letters “safeguard duty leviable thereon under
section 8B and anti-dumping duty leviable thereon under section 9A” the
words, figures and letters “safeguard duty leviable thereon under
section 8B, countervailing duty leviable thereon under section 9 and
anti-dumping duty leviable thereon under section 9A” shall be
substituted.
(b) in paragraph 2, for the words “safeguard duty,
transitional product specific safeguard duty and 4 antidumping duty”,
the words “safeguard duty, transitional product specific safeguard duty,
countervailing duty and antidumping duty” shall be substituted. |
| 5 |
22/2015-Customs, dated the 1st April, 2015 [vide number G.S.R. 258
(E), dated the 1st April, 2015] |
In the said notification, in the opening paragraph,-
(a) for
the words, brackets, figures and letters “from the whole of the
additional duty leviable thereon under subsections (1), (3) and (5) of
section 3, safeguard duty leviable thereon under section 8B and
anti-dumping duty leviable thereon under section 9A”, the words,
brackets, figures and letters “from the whole of the additional duty
leviable thereon under sub-sections (1), (3) and (5) of section 3,
integrated tax leviable thereon under sub-section (7) of section 3, the
Goods and services tax compensation cess leviable thereon under
sub-section (9) of section 3, safeguard duty leviable thereon under
section 8B, countervailing duty leviable thereon under section 9 and
anti-dumping duty leviable thereon under section 9A” shall be
substituted;
(b) after condition (xii), the following condition
shall be inserted, namely :-
“(xiii) that the exemption from
integrated tax and the goods and services tax compensation cess leviable
thereon under sub-section (7) and sub-section (9) of section 3 of the
said Customs Tariff Act shall be available to goods imported up to the
31st March, 2018.”. |
| 6 |
45/2016-Customs, dated the 13th August, 2016 [vide number G.S.R.
795(E), dated the 13th August, 2016] |
In the said notification, in the opening paragraph,
(a) for
the words, brackets, figures and letters “from the whole of the
additional duty leviable thereon under subsections (1), (3) and (5) of
section 3, safeguard duty leviable thereon under section 8B and
anti-dumping duty leviable thereon under section 9A”, the words,
brackets, figures and letters “from the whole of the additional duty
leviable thereon under sub-sections (1), (3) and (5) of section 3,
integrated tax leviable thereon under sub-section (7) of section 3, the
goods and services tax compensation cess leviable thereon under
sub-section (9) of section 3, safeguard duty leviable thereon under
section 8B, countervailing duty leviable thereon under section 9 and
anti-dumping duty leviable thereon under section 9A” shall be
substituted;
(b) after condition (ix), the following condition
shall be 5 inserted, namely :-
“(xii) the exemption from
integrated tax leviable and the goods and services tax compensation cess
leviable thereon under sub-section (7) and sub-section (9) of section 3
of the said Customs Tariff Act shall be available up to the 31st March,
2018.”. |
(Anand Kumar Jha)
Under Secretary to the Government of India
[F. No.
605/ 52/2017-DBK]
Note:
(1) The principal notification No. 16/2015-Customs, dated the 1st April, 2015
was published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R.252 (E), dated the 1st April, 2015 and was
last amended by notification No. 26 /2017- Customs, dated the 29th June 2017
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 727(E), dated the 29th June, 2017.
(2) The principal notification
No. 18/2015-Customs dated the 1st April, 2015
was published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) ,vide number G.S.R. 254 (E), dated the 1st April, 2015 and was
last amended by notification No. 26 /2017- Customs, dated the 29th June 2017
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 727(E), dated the 29th June, 2017.
(3) The principal notification No. 20/2015-Customs dated the 1st April, 2015
was published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 256 (E), dated the 1st April, 2015 and was
last amended by notification No. 26 /2017- Customs, dated the 29th June 2017
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 727(E), dated the 29th June, 2017.
(4) The principal notification
No.21/2015-Customs dated the 1st April, 2015
was published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 257 (E), dated the 1st April, 2015 and was
last amended by notification No. 26 /2017- Customs, dated the 29th June 2017
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 727(E), dated the 29th June, 2017.
(5) The principal notification No. 22/2015-Customs dated the 1st April, 2015
was published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 258 (E), dated the 1st April, 2015 and was
last amended by notification No. 26 /2017- Customs, dated the 29th June 2017
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 727(E), dated the 29th June, 2017.
(6) The principal notification
No. 45/2016-Customs dated the 13th August,
2016 was published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 795 (E), dated the 13th August, 2016 and was
last amended by notification No. 26 /2017-Customs, dated the 29th June 2017
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 727(E), dated the 29th June, 2017.
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