CBIC / GST notification · 16 Dec 2024
Central Board of Indirect Taxes and Customs / GST notification published on 16 Dec 2024. Open the official source document for the full text.
Official record
Open source page[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (ii)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Notification No. 86/2024-Customs (N.T.)
New Delhi, Dated 16^th December, 2024
S.O. ......(E).- In exercise of the powers conferred by proviso to sub - section (1) of Section 65 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 specify the manufacturing processes and other operations in relation to a class of goods that shall not be permitted in a warehouse, as mentioned in column (2) of the table below:-
Table
| Sl. No. | Manufacturing processes and other operations in relation to a class of goods in a warehouse |
|---|---|
| (1) | (2) |
| 1. | Goods imported for solar power generation projects which supply electricity. |
Explanation.- For the purpose of Sl.No.1, the restriction is applicable only when electricity is resulting from the manufacturing processes and other operations in relation to the warehoused goods under section 65 of Customs Act 1962(52 of 1962).
2. The notification shall come into force with effect from the 17th December, 2024.
[D.No.CBIC-170484/11/2024-LC]
[Image omitted. See the official document.]
(Megha Bansal)
Under Secretary to Govt. of India
