Govt. amends custom notifications to exempt IGST & Service tax compensation cess on import of goods under Advance Authorisation/EPCG Schemes till 01.10.2018

New Delhi, the 28^th March, 2018

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 each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table below, in the manner as specified in the corresponding entry in column (3) of the said Table, namely:-

Table

S. No.	Notification number and date	Amendments
(1)	(2)	(3)
1.	16/2015-Customs, dated the 1st April, 2015 [vide number G.S.R. 252(E), dated the 1stApril, 2015]	In the said notification, in the opening paragraph, in the proviso to clause (iii), for the figures and words “31st March, 2018”, the figures and words “1st October, 2018” shall be substituted.
2.	18/2015-Customs, dated the 1st April, 2015 [vide number G.S.R. 254 (E), dated the 1stApril, 2015]	In the said notification, in the opening paragraph, in condition (xiii), for the figures and words “31st March, 2018”, the figures and words “1stOctober, 2018” shall be substituted.
3.	20/2015-Customs, dated the 1st April, 2015 [vide numberG.S.R. 256 (E), dated 1st April, 2015]	In the said notification, in the opening paragraph, in condition (xiv), for the figures and words “31st March, 2018”, the figures and words “1stOctober, 2018” shall be substituted.
4.	22/2015-Customs, dated the 1st April, 2015 [vide number G.S.R. 258 (E), dated the 1stApril, 2015]	In the said notification, in the opening paragraph, in condition (xiii), for the figures and words “31st March, 2018”, the figures and words “1stOctober, 2018” shall be substituted.
5.	45/2016-Customs, dated the 13th August, 2016 [vide number G.S.R. 795(E), dated the 13th August, 2016]	In the said notification, in the opening paragraph, in condition (xii), for the figures and words “31st March, 2018”, the figures and words “1stOctober, 2018” shall be substituted.

[F. No. 605/52/2017-DBK]

(Dharmvir Sharma)

Under Secretary to the Government of India

Note:

(1) The principal notification No. 16/2015-Customs, dated the 1^st April, 2015 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.252 (E), dated the 1^st April, 2015 and was last amended by notification No. 3/2018-Customs, dated the 12^thJanuary, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 22(E), dated the 12^th January, 2018.