The CBIC vide Notification No. 18/2022-Customs dated March 31, 2022 has issued amendments in Notification No. 52/03-Customs dated March 31, 2003 which provides exemption to specified goods imported in India or procured by Export Oriented Undertaking (“EOU”) or Electronic Hardware Technology Park (“EHTP”) unit or Software Technology Park (“STP”) etc. for specified purposes in order to extended the date of exemption of Integrated Goods and Services Tax (“IGST”) and the Goods and Services Tax Compensation Cess on such goods from March 31, 2022 to June 30 2022.
The Notification can be accessed at: https://egazette.nic.in/WriteReadData/2022/234746.pdf