Custom
TRT-2025-
Date:-01-01-70
In:-
Issue Favourable to Tax Payer ?:-
Policy Circular No. 09/2023-24 dated 12th January, 2024
Key Pointers –
- In continuation to Policy circular no. 6/2023-24 dated 19.10.2023, whereby Import of certain specified IT Hardware was ‘Restricted’, it has been clarified that the import of Laptops, Tablets, All-in-one Personal Computers, Ultra small form factor Computers and Servers falling under HSN 8471 is ‘Restricted. The import on the above shall be available against a valid Import authorisation.
- Further clarified that Import Restriction does not apply to any other goods such as Desktop Computers, etc. under tariff head 8471.
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