Dear All Experts,
Are there any provision of exemption of custom duty when a physically challanged person import a car from Australia.
Please help with revelant provision.
Regards,
Rajesh Kumar
(Advocate- Tax)
(7806 Points)
Replied 18 March 2009
There is no exemption on import of car, irrespective of the fact that it is imported by any person whether physically challenged or not.
However, certain goods meant for physically challeneged persons are exmepted under Notification 152/94 dated 13.07.1994. You can find a list of the goods there, which can be imported for the purposes of Physically challenged persons.
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
CAclubindia
