Circular No. ES/465/2020-21 31st March, 2021
To: Members of the Council
Sub: Amendment to Notification No.52/2003-Customs dated 31.03.2003 for extending exemption from IGST and compensation cess to EOUs on imports till 31.03.2022
This is to inform you that CBIC has issued Notification No. 19/2021-Customs dated 30th March, 2021 by making following amendment in Notification No.52/2003-Customs dated 31st March, 2003 for extending exemption from IGST and Compensation Cess to Export Oriented Units (EOUs) on imports till 31st March, 2022.
In the said notification, in the opening paragraph, in the proviso, for the figures, letters and words “1st day of April, 2021”, the figures, letters and words “1st day of April, 2022” shall be substituted.
Members may kindly make a note of the above.