Implement GST Council recommendation on IGST on imports related to goods from Antarctica and Border haats.

Last updated: 04 October 2021

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This notification amends existing customs regulations concerning the Integrated Goods and Services Tax (IGST) on specific imports. It implements recommendations from the GST Council regarding goods originating from Antarctica and those traded through Border Haats. The changes involve updating how IGST is applied to these imports under relevant sections of the Customs Act and Customs Tariff Act.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification No. 47/2021-Customs

New Delhi, the 30^thSeptember, 2021

G.S.R. 709(E).-In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3 of Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby amends the following notifications of the Government of India in the Ministry of Finance (Department of Revenue)specified in column (2) of the Table below, to the extent specified in the corresponding entries in column (3) of the said Table, namely:-

Table

S.No.	Notification Name and Date	Amendments
(1)	(2)	(3)
1.	Notification No. 90/2009-Customs, dated the 7^th September, 2009 [G.S.R. 644(E), dated the 7^th September, 2009]	In the said notification, - (i) after the words, brackets and figures “subsection (1) of section 25 of the Customs Act, 1962 (52 of 1962)”, the words, brackets and figures, “and sub-section (12) of section 3 of Customs Tariff Act, 1975 (51 of 1975)” shall be inserted; (ii) for the words and figures “from the whole of the additional duties leviable thereon under section 3 of the said Customs Tariff Act”, the words, brackets and figures, “from the whole of the integrated tax leviable thereon under sub-section (7) of section 3 of the said Customs Tariff Act” shall be substituted.
2.	Notification No. 60/2011-Customs, dated the 14^th July, 2011 [G.S.R. 536(E), dated the 14^th July, 2011]	In the said notification, - (i) after the words, brackets and figures “subsection (1) of section 25 of the Customs Act, 1962 (52 of 1962)”, the words, brackets and figures “and sub-section (12) of section 3 of Customs Tariff Act, 1975 (51 of 1975)” shall be inserted; (ii) after the words, figures and brackets “from the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)”, the words, brackets and figures “and from the whole of the integrated tax leviable thereon under sub-section (7) of section 3 of the said Customs Tariff Act” shall be inserted.

(F. No. 190354/206/2021-TRU)

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: – The principal notification No. 60/2011-Customs, dated the 14^th July, 2011 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 536(E), dated the 14^th July, 2011 and last amended, vide notification No. 73/2017-Customs, dated the 18^th August,2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1030(E), dated the 18^th August, 2017.

FAQ :

The notification amends customs rules to implement the GST Council's recommendations on IGST for goods imported from Antarctica and through Border Haats.

Notification No. 90/2009-Customs dated 7th September 2009 and Notification No. 60/2011-Customs dated 14th July 2011 are being amended.

The amendments include inserting references to sub-section (12) of section 3 of the Customs Tariff Act, 1975, and replacing 'additional duties' with 'integrated tax' leviable under sub-section (7) of section 3 of the Customs Tariff Act.

This notification also sees the insertion of references to sub-section (12) of section 3 of the Customs Tariff Act, 1975, and the addition of 'integrated tax' leviable under sub-section (7) of section 3 of the said Act.

IGST stands for Integrated Goods and Services Tax, which is levied on inter-state supply of goods and services.

Notification No : 47/2021-Customs
Source : https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2021/cs-tarr2021/cs47-2021.pdf

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