Exemption of Agriculture Infrastructure and Development Cess on Ammonium Nitrate
CBIC / GST notification 13/2026–Customs · 01 Apr 2026
Official title
13/2026-Customs : Seeks to exempt AIDC on certain commodities
Official record
Open source pageSummary
Check the official recordWhat changed
The Central Government has exempted Ammonium nitrate (Tariff item 3102 30 00) from the Agriculture Infrastructure and Development Cess (AIDC) in excess of a nil rate. This exemption applies to the specified commodity under the Customs Tariff Act, 1975. The notification comes into force on April 2, 2026, and remains effective until June 30, 2026, inclusive.
What you must do
- Apply the nil rate of Agriculture Infrastructure and Development Cess for Ammonium nitrate
Key dates
- Effective from
- 02 Apr 2026
- Commencement date
- 02 Apr 2026
- Expiry date
Document text
[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. 13/2026–Customs New Delhi, the 1st April, 2026 G.S.R…. (E). — In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with section 124 of the Finance Act, 2021 (13 of 2021), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in column (3) of the Table below and falling within the Chapter, heading or sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in column (2) of the said Table, from so much of the Agriculture Infrastructure and Development Cess leviable thereon under the said section of the Finance Act, 2021 (13 of 2021), as is in excess of the amount calculated at the rate specified in column (4) of the said Table, namely:-
Table
| S.No. | Tariff item | Description of goods | Rate |
|---|---|---|---|
| (1) | (2) | (3) | (4) |
| 1. | 3102 30 00 | Ammonium nitrate | Nil |
- This notification shall come into force on 2nd April, 2026 and shall remain in force up to and inclusive of the 30th June, 2026.
[F. No. 354/1/2026- TRU]
(Dheeraj Sharma) Under Secretary
Source details
- Source
- Central Board of Indirect Taxes and Customs / GST
- Type
- notification
- Published by source
- 01 Apr 2026
- Document number
- 13/2026–Customs
- Issuing division
- Department of Revenue
- Effective date
- 02 Apr 2026
- Coverage area
- indirect-tax