Seeks to further amend notification No. 19/2019-Customs dated the 6th July, 2019 so as to extend the exemption from BCD and IGST on specified military equipment

Last updated: 04 February 2020

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This notification further amends the existing customs rules regarding military equipment. It extends the exemption from Basic Customs Duty (BCD) and Integrated Goods and Services Tax (IGST). The amendment broadens the scope of entities eligible to receive this exemption, now including Defence Public Sector Units and other Public Sector Units for defence forces.

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

Notification No. 03/2020-Customs

New Delhi, the 2nd February, 2020

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 the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 19/2019- Customs, dated the 6th July, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 476(E), dated the 6th July, 2019, namely:-

In the said notification, in the opening paragraph, for the words “the Ministry of Defence, Government of India or the defence forces”, the words “Ministry of Defence or the Defence forces, or the Defence Public Sector Units or other Public Sector Units, for the Defence forces” shall be substituted.

[F. No. 334/2/2020-TRU]

(Gaurav Singh)

Deputy Secretary to the Government of India

Note: The principal notification No. 19/2019- Customs, dated the 6th July, 2019, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 476(E), dated the 6th July, 2019, and was last amended by notification No. 35/2019-Customs, dated 30th September, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R 728(E), dated the 30th September, 2019.

FAQ :

This notification further amends notification No. 19/2019-Customs, dated 6th July 2019.

The exemption being extended is from Basic Customs Duty (BCD) and Integrated Goods and Services Tax (IGST) on specified military equipment.

The exemption now includes Defence Public Sector Units and other Public Sector Units for the defence forces, in addition to the Ministry of Defence or the Defence forces.

This notification is dated 2nd February, 2020.

The original notification being amended is No. 19/2019-Customs, dated 6th July 2019.

Notification No : 03/2020-Customs

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