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Untitled Document

[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
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NEW DELHI

NOTIFICATION NO

30/2021-Customs, Dated: May 01, 2021

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 exempts the goods of the description specified in column (3) of the Table below, falling within the Chapter, heading, sub–heading or tariff item of the First Schedule to 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 Goods 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%

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

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

(Gaurav Singh)
Deputy Secretary to the Government of India

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