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GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 10/2023-Customs New Delhi, the 1st February, 2023 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
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FAQ :
The notification introduces an exemption benefit for Warm Blood horses used in equestrian sports.
This notification comes into force on the 2nd day of February, 2023.
The exemption shall have effect until the 31st March, 2028.
Warm Blood horses are now covered by this exemption.
The exemption is being provided in the public interest for equestrian sports.
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Notification No : 10/2023-CustomsPublished in Custom
Source : https://www.indiabudget.gov.in/doc/cen/cus1023.pdf