MANU/CUST/0008/2018

Ministry : Ministry of Finance

Department/Board : Central Board of Indirect Taxes and Customs

Notification No. : 07/2018-Customs

Date : 02.02.2018

Subject: Goods and Services Tax

Subject: Excise

Exemption of goods specified in the first schedule of the Customs Tariff Act, 1975 from Education Cess leviable under Finance Act, 2004

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with section 94 of the Finance (No. 2) Act, 2004 (23 of 2004), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts all goods specified in the First Schedule to the Customs Tariff Act, 1975 ( 51 of 1975) when imported into India, from whole of Education Cess leviable thereon under section 94 of the said Finance Act.

[F. No. 334/04/2018-TRU]
(Ruchi Bisht)
Under Secretary to the Government of India