The CBIC vide Notification No. 19/2022-Customs dated March 31, 2022 has issued amendments in Notification No. 16/2015-Customs, dated April 1, 2015, Notification No. 18/2015-Customs, dated April 1, 2015, Notification No. 20/2015-Customs, dated April 1, 2015, Notification No. 22/2015-Customs, dated April 1, 2015 and Notification No. 45/2016-Customs, dated August 13, 2016 in order to extended the date of exemption of Integrated Goods and Services Tax (“IGST”) and the Goods and Services Tax Compensation Cess on certain goods under Foreign Trade Policy 2015-2020 (“FTP”) imported in India under the Export Promotion Capital Goods Scheme (“EPCG Scheme”), Advance Authorisation Scheme, materials imported into India under Advance Authorisation for annual requirement, materials imported into India under Advance Authorisation for export of a prohibited goods, and fabrics imported into India under Special Advance Authorisation respectively, from March 31, 2022 to June 30 2022.
The Notification can be accessed at: https://egazette.nic.in/WriteReadData/2022/234748.pdf