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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) New Delhi Notification No. 19/2021-Customs New Delhi, the30th March, 2021 G.S.R.224(E). -In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962),
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FAQ :
The main change is the extension of the exemption from IGST and compensation cess on imports for Export Oriented Units (EOUs) until 31st March 2022.
This notification amends the principal notification No. 52/2003-Customs, dated 31st March 2003.
The exemption covers Integrated Goods and Services Tax (IGST) and compensation cess.
Export Oriented Units (EOUs) benefit from this extended exemption on their imports.
The previous expiry date for this exemption was 1st April 2021.
The new expiry date for the exemption is 1st April 2022.
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Notification No : 19/2021-CustomsPublished in Custom
Source : https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2021/cs-tarr2021/cs19-2021.pdf