CBIC extends the exemption from Integrated Tax and Compensation Cess upto 31.03.2022 on goods imported against AA/EPCG authorizations

Circular No. ES/4/2021-22 1^st April, 2021

To: Members of the Council

Sub: CBIC extends the exemption from Integrated Tax and Compensation Cess upto 31.03.2022 on goods imported against AA/EPCG authorizations

Dear Member,

Vide Notification No. 23/2021- Customs dated 31^st March, 2021, CBIC has extended the exemption from Integrated Tax and Compensation Cess on goods imported against Advance Authorisation / Export Promotion Capital Goods (AA/EPCG) authorizations upto 31^st March, 2022.

S. No.	Notification number and date	Amendments
1	16/2015-Customs, dated 1^st April 2015 (Regarding implementation of EPCG Scheme under FTP 2015-2020)	In the said notification, in the opening paragraph, in the proviso to clause (iii), for the figures, letters and word “31^st March, 2021”, the figures, letters and word “31^stMarch, 2022” shall be substituted.
2	18/2015-Customs, dated 1^st April 2015 (Regarding implementation of Advance Authorisation Scheme under FTP 2015-2020)	In the said notification, in the opening paragraph, in condition (xiii), for the figures, letters and word “31^st March, 2021”, the figures, letters and word “31^st March, 2022” shall be substituted.
3	20/2015-Customs, dated 1^st April, 2015 (Regarding implementation of Advance Authorisation Scheme for annual requirement under FTP 2015-2020)	In the said notification, in the opening paragraph, in condition (xiv), for the figures, letters and word “31^st March, 2021”, the figures, letters and word “31^st March, 2022” shall be substituted.
4	22/2015-Customs, dated 1^st April, 2015 (Regarding implementation of Advance Authorisation Scheme for export of prohibited goods under FTP 2015-2020)	In the said notification, in the opening paragraph, in condition (xiii), for the figures, letters and word “31^st March, 2021”, the figures, letters and word “31^st March, 2022” shall be substituted.
5	45/2016-Customs, dated 13^th August 2016 (Exemption for import of fabrics under Special Advance Authorization Scheme under para 4.04A of FTP 2015-20 for manufacture and export of garments)	In the said notification, in the opening paragraph, in condition (xii), for the figures, letters and word “31^st March, 2021”, the figures, letters and word “31^st March, 2022” shall be substituted.