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

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This notification, number 38/2025-Customs, amends an earlier notification from May 2025. It introduces an exemption from the integrated tax (IGST) that is leviable under sub-section (7) of section 3 of the Customs Tariff Act. This change comes into effect on 22nd 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.

FAQ :

The main purpose is to introduce an exemption from the integrated tax (IGST) leviable under sub-section (7) of section 3 of the Customs Tariff Act.

This notification comes into force on the 22nd day of September, 2025.

The powers conferred by sub-section (1) of section 25 of the Customs Act, 1962, were exercised to issue this notification.

The exemption is for the integrated tax (IGST) leviable under sub-section (7) of section 3 of the Customs Tariff Act.

This notification makes amendments to an existing notification, specifically Notification No. 29/2025-Customs, dated the 9th May, 2025.

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

Attached File : 322600_11492_cst_38_2025.pdf

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