Seeks to amend notification no. 296/76 dated 02.08.1976 to exempt temporary importation of private road vehicles from IGST and compensation cess.
86/2018 Dated:- 31-12-2018 Customs -Tariff
Customs
Miscellaneous Exemption Notifications
Cus
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 86/2018 – Customs
New Delhi, the 31st December, 2018
G.S.R. 1270 (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), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notifi
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h effect from the 1st day of January, 2019.[1]
[F. No. 354/432/2018-TRU (Pt-I)]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note: The principal notification No. 296/76- Customs, dated the 2nd August, 1976 was published in the Gazette of India, Extraordinary vide number G.S.R. 665 (E), dated the 2nd August, 1976 and was last amended by notification No. 101/1995-Customs, dated the 26th May, 1995, published in the Gazette of India, Extraordinary, vide number G.S.R. 428(E), dated the 26th May, 1995.
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NOTES:-
1.
Retrospective effect: shall be deemed to have, and always to have, for all purposes, come into force on and from the 1st day of July, 2017 vide Section 85 of the Finance (No. 2) Act, 2019
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