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 30thSeptember, 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 ame

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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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