Customs Notification 38/2025 – Exemption including IGST under Sec. 3(7) of Customs Tariff Act (w.e.f. 22.09.2025)

Last updated: 18 September 2025

 Notice Date : 17 September 2025

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification No. 38/ 2025-Customs

New Delhi, the 17th of September, 2025

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, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the  Government  of  India in  the  Ministry  of  Finance  (Department  of  Revenue)  No.  29/2025-Customs, dated the 9th May, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 302 (E), dated the 9th May, 2025, namely:- 

In  the  said  notification,  in  the  opening  paragraph, after  the  words  “specified  in  the  said  Schedule”, the following shall be inserted, namely:- 

“and from the whole of the integrated tax leviable thereon under sub-section (7) of section 3 of the said Customs Tariff Act”.

2. This notification shall come into force on the 22nd day of September, 2025. 

[F. No. CBIC-190341/188/2025-TRU] 
(Dheeraj Sharma) 
Under Secretary to the Government of India

Note: The principal notification No. 29/2025-Customs, dated the 9th  May, 2025 was published in the Gazette of India, Extraordinary, vide number GSR  302 (E), dated the 9th May, 2025. 

 

Guest
Notification No : Notification No. 38/ 2025-Customs
Published in Custom
Source : https://taxinformation.cbic.gov.in/view-pdf/1010452/ENG/Notifications
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