Amendment to Notification No.52/2003-Customs dated 31.03.2003 for extending exemption from IGST and compensation cess to EOUs on imports till 31.03.2022

Last updated: 01 April 2021

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This notification amends the previous Customs Notification No. 52/2003. It extends the exemption from Integrated Goods and Services Tax (IGST) and compensation cess for exports (EOUs) on their imports. The exemption will now be valid until 31st March 2022, previously set to expire on 1st April 2021.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
New Delhi

Notification No. 19/2021-Customs

New Delhi, the 30th 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), the Central Government, 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. 52/2003-Customs, dated the 31st March, 2003, published in the Gazette of India, Extraordinary, vide number G.S.R. 274 (E), dated the 31st March, 2003, namely:-

In the said notification, in the opening paragraph, in the proviso, for the figures, letters and words “1st day of April, 2021”, the figures, letters and words “1st day of April, 2022” shall be substituted.

[F.No. DGEP/SEZ/09/2017(Pt-2)]

RAJEEV RANJAN, Under Secy.

Note: The principal notification No. 52/2003-Customs, dated the 31st March, 2003 was published in the Gazette of India, Extraordinary, vide number G.S.R. 274 (E), dated the 31st March, 2003 and last amended by notification No. 16/2020-Customs, dated the 24th March, 2020, published vide number G.S.R 213(E), dated the 24th March, 2020.