[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II SECTION 3, SUB SECTION (i)]

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II SECTION 3, SUB SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

Notification No .30/2021-customs

New Delhi the 1st may, 2021

G.S.R (E)…. In exercise of  the  power conferred by sub-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 exempts the good  of the description specified in column (3) of the Table  below , falling within the chapter beading ,sub-heading  or tariff item of the First Schedule to be the customs Tariff Act,1975 ( 51 of 1975 ) specified  in column (2) of  the said  Table ,when imported into India, from so much  of the integrated  tax leviable thereon  under sub-section (7) of section 3 of the said customs Tariff Act, read with section 5 of the integrated Good and Services Tax Act ,2017(13 of 2017), as  is in excess of the amount calculated at the rate specified in the corresponding   entry In column (4)  of the said Table, namely-

Table

S.NO Chapter, heading, sub-heading or  tariff item  

Description

 

IGST rate

(1) (2) (3) (4)
1 9804 Oxygen concentrator , imported for personal use

12%

 

  1. This notification shall remain in force upto and inclusive of the 30th June, 2021

[F. No CBIC-190354/1/2021-To (TRU-I)-CBEC]

 

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