No. CLE-HO/POL/GST/17-18
April 3, 2018

Members of the Council

Sub : IGST exemption on EPCG, EOU and Advance Authorisation Schemes – Issue of Notifications.

With regard to the above, the following may be noted.

1) A decision was taken in GST Council meeting held on March 10, 2018 that available GST exemptions on imported goods will be valid for further six months beyond 31.3.2018 i.e. upto 1.10.2018.

2) Customs Notification No. 78/2017 dated Oct. 13, 2017 provided exemption from IGST and Compenstation Cess for imports by EOU units upto March 31, 2018. Now, Customs Notification No. 33/2018 dated March 23, 2018 has been issued extending the said IGST and Compenstation Cess for imports by EOU units upto Oct. 1, 2018. The DGFT Notification No. 55 dated 23.3.2018 mentions about extension of exemption from IGST and compensation cess under EOU scheme upto 1.10.2018

3) Customs Notification No. 79/2017 dated Oct. 13, 2017 provided exemption from IGST and Compenstation Cess for imports under EPCG and Advance Authorisation Schemes upto March 31, 2018. Now, Customs Notification No. 35/2018 dated March 28, 2018 has been issued extending the said IGST and Compenstation Cess for importsunder EPCG and Advance Authorisation Schemes upto Oct. 1, 2018. The DGFT Notification No. 54 dated 22.3.2018 mentions about extension of exemption from IGST and compensation cess under   EPCG and Advance Authorisation Schemes upto 1.10.2018

Copies of aforementioned Customs Notifications and DGFT Public Notices are enclosed herewith.

Thanks and regards

R. Ramesh Kumar
Executive Director

Notification