Notification No. 42/2017, Dated 30th June 2017

S.No.

Notification No. and Date

Amendments

(1)

(2)

(3)

1

102/2007-Customs, dated the 14th September, 2007 published in the Gazette of India, Extraordinary vide number G.S.R.734 (E), dated the 30th September, 2007.

In the said notification,-

(i)                for the words and brackets “sales tax or value added tax”, at both places where they occur the words “integrated Goods and services tax or Central Goods and services tax and State Goods and Services tax or Central Goods and services tax and Union Territory Goods and Services tax”, shall be substituted;

(ii)             in para 2, in condition (e), after entry (iii), the following proviso shall be inserted, namely:- “Provided that for the goods sold prior to the 1 st July 2017, documents evidencing payment of appropriate sales tax or value added tax, as the case may be, shall be accepted.”

2

4/99-Customs, dated the 8 th January, 1999 published in the Gazette of India, Extraordinary vide number G.S.R. 21 (E), dated the 08th January, 1999

In the notification, for the words, brackets and figures “additional duty leviable thereon under subsection (5) of section 3” the words, brackets and figures, “additional duty, integrated tax and compensation Cess leviable thereon respectively under sub-sections (5), (7) and (9) of section 3”, shall be substituted.

3

172/1994, dated the 30th September, 1994 published in the Gazette of India, Extraordinary vide number G.S.R.734 (E), dated the 30th Septembe

In the said notification, for the words, figures and brackets “additional duty leviable thereon under subsection (5) of section 3 of the said Custom Tariff Act, 1975”, where they occur the words, figures and brackets, “integrated tax leviable thereon under subsection (7) of section 3”, shall be substituted.