CBIC / GST notification · 23 Jul 2024
[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. 38/2024-Customs New Delhi, the 23rd July, 2024 G.S.R. ......(E). - In exercise of the powers conferred by sub-section (1) of section 25 of the C…
Official record
Open source page[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. 38/2024-Customs New Delhi, the 23rd July, 2024 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), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby amends the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), specified in column (2) of the Table below, to the extent specified in the corresponding entry in column (3) of the said Table, namely: - Table S. No. Notification number Amendments (1) (2) (3) 1. Notification No. 26-Cus, dated the 19th February, 1962, In the said notification, the following paragraph shall be inserted, namely: - “2. Nothing contained in this notification shall have effect after the 30th September, 2024.” 2. Notification No. 16-Cus, dated the 23rd January, 1965, published vide number G.S.R. 126 (E), dated the 23rd January, 1965 In the said notification, in the third proviso, for the figures, letters and words “30th September, 2024”, the figures, letters and words “31st March, 2029” shall be substituted. 3. Notification No. 80-Cus, dated the 29th August, 1970, published vide number G.S.R. 1246 (E), dated the 29th August, 1970 In the said notification, in the second paragraph, for the figures, letters and words “30th September, 2024”, the figures, letters and words “31st March, 2029” shall be substituted. 4. Notification No. 46/74-Cus, dated the 25th May, 1974, published vide number G.S.R. 503 (E), dated the 25th May,1974 In the said notification, the second paragraph shall be omitted. 5. Notification No. 248-Cus, dated the 2nd August, 1976, published vide number G.S.R. 617(E), dated the 2nd August, 1976 In the said notification, in the second paragraph, for the figures, letters and words “30th September, 2024”, the figures, letters and words “31st March, 2026” shall be substituted. 6. Notification No. 207/89-Customs, dated the 17th July, 1989, published vide number G.S.R. 702(E), dated the 17th July, 1989 In the said notification, in the second proviso, for the figures, letters and words “30th September, 2024”, the figures, letters and words “31st March, 2029” shall be substituted. 7. Notification No. 134/94-Customs, dated the 22nd June, 1994, published vide number G.S.R. 525(E), dated the 22nd June, 1994 In the said notification, in the second paragraph, for the figures, letters and words “30th September, 2024”, the figures, letters and words “31st March, 2029” shall be substituted. 8. Notification No. 147/94-Customs, dated the 13th July, 1994, published vide number G.S.R. 576(E), dated the 13th July, 1994 In the said notification, in the second paragraph, for the figures, letters and words “30th September, 2024”, the figures, letters and words “31st March, 2029” shall be substituted. 9. Notification No. 148/94-Customs, dated the 13thJuly, 1994, published vide number G.S.R. 577(E), dated the 13th July, 1994 In the said notification, in the second paragraph, for the figures, letters and words “30th September, 2024”, the figures, letters and words “31st March, 2029” shall be substituted. 10. Notification No. 151/94-Customs, dated the 13thJuly, 1994, published vide number G.S.R. 580(E), dated the 13th July, 1994 In the said notification, in the Table, the serial number 1, 2 and the entries relating thereto shall be omitted. 11. Notification No. 152/94-Customs, dated the 13thJuly, 1994, published vide number G.S.R. 581(E), dated the 13th July, 1994 In the said notification, in the second paragraph, for the figures, letters and words “30th September, 2024”, the figures, letters and words “31st March, 2029” shall be substituted. 12. Notification No. 153/94-Customs, dated the 13thJuly, 1994, published vide number G.S.R. 582(E), dated the 13th July, 1994 In the said notification, (I) in the Table, against serial number 1, in column (3), - (A) in condition (ii), the following proviso shall be inserted, namely: - “Provided that the goods falling under chapter 88 or 89, when imported for maintenance, repair or overhauling, are re-exported within one year from the date of importation or within such extended period, not exceeding one more year, as the Assistant Commissioner of Customs or Deputy Commissioner of Customs, may allow”; (B) in condition (iv), in clause (a), after the words “six months”, the words “or one year, as the case may be,” shall be inserted; (II) in the second paragraph, for the figures, letters and words “30th September, 2024”, the figures, letters and words “31st March, 2029” shall be substituted. 13. Notification No. 39/96-Customs, dated the 23rd July, 1996, published vide number G.S.R. 291(E), dated the 23rd July, 1996 In the said notification, in the second paragraph, for the figures, letters and words “30th September, 2024”, the figures, letters and words “31st March, 2029” shall be substituted. 14. Notification No. 50/96-Customs, dated the 23rd July, 1996, published vide number G.S.R. 302(E), dated the 23rd July, 1996 In the said notification, in the second paragraph, for the figures, letters and words “30th September, 2024”, the figures, letters and words “31st March, 2029” shall be substituted. 15. Notification No. 51/96-Customs, dated the 23rd July, 1996, published vide number G.S.R. 303(E), dated the 23rd July, 1996 In the said notification, in the fourth paragraph, for the figures, letters and words “30th September, 2024”, the figures, letters and words “31st March, 2029” shall be substituted. 16. Notification No. 32/1997-Customs dated 1st April 1997 published vide number G.S.R. 188(E), dated the 1st April 1997 In the said notification, before the Explanation, the following paragraph shall be inserted, namely: - “2. Nothing contained in this notification shall have effect after the 31st March, 2026.” 17. Notification No. 25/98-Customs, dated the 2rd June, 1998, published vide number G.S.R. 290(E), dated the 2nd June, 1998 In the said notification, in the second paragraph, for the figures, letters and words “30th September, 2024”, the figures, letters and words “31st March, 2029” shall be substituted. 18. Notification No. 24/2001-Customs dated 1st March 2001 published vide number G.S.R. 123(E), dated the 1st March 2001 In the said notification, the following paragraph shall be inserted, namely: - “2. Nothing contained in this notification shall have effect after the 31st March, 2026.” 19. Notification No. 25/2001-Customs dated 1st March 2001 published vide number G.S.R. 124(E), dated the 1st March 2001 In the said notification, the following paragraph shall be inserted, namely: - “2. Nothing contained in this notification shall have effect after the 31st March, 2026.” 20. Notification No. 113/2003-Customs, dated the 22ndJuly, 2003, published vide number G.S.R. 572(E), dated the 22ndJuly, 2003 In the said notification, in the third paragraph, for the figures, letters and words “30th September, 2024”, the figures, letters and words “31st March, 2026” shall be substituted. 21. Notification No. 81/2005-Customs, dated the 8th September, 2005, published vide number G.S.R. 569(E), dated the 8th September, 2005 In the said notification, in the second paragraph, for the figures, letters and words “30th September, 2024”, the figures, letters and words “31st March, 2026” shall be substituted. 22. Notification No. 26/2011-Customs, dated the 1st March, 2011, published vide number G.S.R. 152(E), dated the 1stMarch, 2011 In the said notification, in the second paragraph, for the figures, letters and words “30th September, 2024”, the figures, letters and words “31st March, 2026” shall be substituted. 23. Notification No. 23/2016-Customs, dated the 1st March, 2016, published vide number G.S.R. 217(E), dated the 1st March, 2016 In the said notification, in the second paragraph, for the figures, letters and words “30th September, 2024”, the figures, letters and words “31st March, 2029” shall be substituted. 24. Notification No. 05/2017-Customs, dated the 2nd February, 2017, published vide number G.S.R. 89(E), dated the 2nd February, 2017 In the said notification, in the second paragraph, for the figures, letters and words “30th September, 2024”, the figures, letters and words “31st March, 2026” shall be substituted. 25. Notification No. 16/2017-Customs, dated the 20th April, 2017, published vide number G.S.R. 394(E), dated the 20th April, 2017 In the said notification, in the second paragraph, for the figures, letters and words “30th September, 2024”, the figures, letters and words “31st March, 2029” shall be substituted. 26. Notification No. 29/2017-Customs, dated the 30th June, 2017, published vide number G.S.R. 764(E), dated the 30th June, 2017 In the said notification, the third paragraph shall be omitted. 27. Notification No. 30/2017-Customs, dated the 30th June, 2017, published vide number G.S.R. 765(E), dated the 30th June, 2017 In the said notification, in the third paragraph, for the figures, letters and words “30th September, 2024”, the figures, letters and words “31st March, 2026” shall be substituted. 28. Notification No. 32/2017-Customs, dated the 30th June, 2017, published vide number G.S.R. 767(E), dated the 30th June, 2017 In the said notification, in the third paragraph, for the figures, letters and words “30th September, 2024”, the figures, letters and words “31st March, 2029” shall be substituted. 29. Notification No. 35/2017-Customs, dated the 30th June, 2017, published vide number G.S.R. 770(E), dated the 30th June, 2017 In the said notification, after second paragraph, the following paragraph shall be inserted, namely: - “3. Nothing contained in this notification shall have effect after the 31st March, 2029.” 30. Notification No. 37/2017-Customs, dated the 30th June, 2017, published vide number G.S.R. 772(E), dated the 30th June, 2017 In the said notification, in the fourth paragraph, for the figures, letters and words “30th September, 2024”, the figures, letters and words “31st March, 2029” shall be substituted. 31. Notification No. 49/2017-Customs, dated the 30th June, 2017, published vide number G.S.R. 784(E), dated the 30th June, 2017 In the said notification, the fourth paragraph shall be omitted. 32. Notification No. 52/2017-Customs, dated the 30th June, 2017, published vide number G.S.R. 787(E), dated the 30th June, 2017 In the said notification, the third paragraph shall be omitted. 2. This notification shall come into force on the 24th day of July, 2024.