CUS NTF NO. 55/2017 DATE 30/06/2017

seeks to exempt secondary and higher education cess on IGST and Compensation cess on import of goods
G.S.R. (E). - In exercise of the powers conferred by sub-sections (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sections 136 and 139 of the Finance Act, 2007 (22 of 2007), the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts all the goods falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from whole of Secondary and Higher Education Cess which is leviable thereon under sub-sections (7) and (9) of section 3 of the Customs tariff Act,1975, read with sections 136, 138 and 139 of the said Finance Act.

2. This notification shall come into force with effect from the 1st day of July, 2017.

[F.No.354/119/2017-TRU]

(Ruchi Bisht)
Under Secretary to the Government of India

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