GST
TRT-2025-
Date:-26-12-22
In:-
Issue Favourable to Tax Payer ?:-
Notification No. 62/2022-Customs dated 26 December 2022
Key Pointers –
- CBIC has issued list of goods exempted when imported into Republic of India from Australia.
- The exemption shall be available only if importer proves to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs that the goods in respect of which the benefit of this exemption is claimed are of the origin of Australia, in terms of the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 and rules as may be notified in this regard by the Central Government by publication in the official Gazette.
- For the purpose of this notification “year” means the period from the 1st January of any year to the 31st December of that year.
- This notification shall come into force with effect from the 29th day of December, 2022.
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