The Central Board of Indirect Taxes and Customs (CBIC) notified Health Cess Exemption on import of medical devices by international organizations and diplomatic and trade Representatives.
The CBIC sought to further amend notification No. 08/2020-Customs dated 2nd February, 2020 wherein the CBIC exempted specified goods from Health Cess imposed on the medical devices.
In the said notification, in the TABLE, against Sl. No. 2, in column (2), after item (vi), the following two notifications are inserted.
Firstly, Notification No. 84/97-Customs, dated the 11th November, 1997 which seeks to exempt Imports by the United Nations or International organisation for execution of projects in India.
Secondly, Notification No. 3/57-Customs, dated the 8th January 1957 which seeks exemption to imports by Diplomats, trade Representatives.
This notification shall come into force on 2nd February, 2021.
Subscribe Taxscan Premium to view the Judgment[Document title]
Support our journalism by subscribing to Taxscan AdFree. We welcome your comments at info@taxscan.in
