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Date: 13-Nov-2024 Category: Extra Ordinary State: Union Government Country: India

Amending condition no. 48 of Notification 50/2017

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • This gazette notification No. 47/2024-Customs, issued by the Ministry of Finance (Department of Revenue), amends the existing notification No. 50/2017-Customs, dated 30th June, 2017. The amendment expands the scope of entities eligible for certain customs duty exemptions or benefits.
  • Specifically, it modifies Condition 48(d) in the Annexure of the principal notification to include direct supplies to the armed forces of the Union under the Ministry of Defence or Government Departments as eligible for the same benefits as supplies to other government agencies.

Key Changes

  • The notification inserts the words “or directly either to armed forces of the Union under the Ministry of Defence or Government Departments” after the words ‘other Government agencies’ in Condition 48(d) of the Annexure to notification 50/2017-Customs.
  • This amendment expands the scope of customs duty exemptions or benefits to include goods supplied directly to the armed forces under the Ministry of Defence and other government departments, in addition to other government agencies.
  • The notification is effective from 14th November, 2024.

Impact Analysis

Impact on Suppliers

  • Suppliers should review their supply chains and contracts to ensure they can take advantage of this change.

Impact on Ministry of Defence and Government Departments

  • These departments should update their procurement procedures to reflect this new eligibility.

Impact on Government Revenue

  • The government should monitor the impact of this change on revenue collections.

Action Items

  • The Ministry of Finance should monitor the impact of this notification on revenue and trade.

Key Entities Referenced

Ministry of Finance (Department of Revenue): The government body responsible for issuing the notification and overseeing customs regulations. Customs Act, 1962: The primary legislation governing customs duties and procedures in India. Customs Tariff Act, 1975: The legislation that specifies the rates of customs duties applicable to various goods. Notification No. 50/2017-Customs: The principal notification being amended by this gazette notification, related to customs duty exemptions. Notification No. 45/2024-Customs: The previous amendment to the principal notification No. 50/2017-Customs. Armed forces of the Union under the Ministry of Defence: The military forces of the Indian Union under the administrative control of the Ministry of Defence. Government Departments: Various departments of the Indian government.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-13112024-258616 xxxGIDHxxx CG-DL-E-13112024-258616 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 646] नई दिल्ली, बुधिार, निम्ब र 13, 2024/कार्तकत 22, 1946 No. 646] NEW DELHI, WEDNESDAY, NOVEMBER 13, 2024/KARTIKA 22, 1946 जित्त मंत्रालय (रािस्ट्ि जिभाग) अजधसचू ना नई दिल्ली, 13 निम् बर, 2024 स.ं 47/2024-सीमा िल्ु क सा.का.जन. 705(अ).—सीमा िुल्क अजधजनयम, 1962 (1962 का 52) की धारा 25 की उप-धारा (1) और सीमा िुल्क टैररफ अजधजनयम, 1975 (1975 का 51) की धारा 3 की उप धारा (12) के तहत प्रित्त िजियों का प्रयोग करते हुए केन्द्र सरकार, इस बात से संतष्टु होते हुए दक ऐसा करना िनजहत में आिश्यक है, एतिद्वारा, भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्या 50/2017-सीमा िल्ु क, दिनांक 30 िून, 2017, जिसे सा.का.जन. 785 (अ), दिनांक 30 िनू , 2017 के तहत भारत के रािपत्र, असाधारण, के भाग II, खण्ड 3, उप-खण्ड (i) म ें प्रकाजित दकया गया था, म ेंजनम्नजलजखत संिोधन करती ह,ै यथा,- उि अजधसूचना म,ें उपाबंध म,ें ित त संख्या 48 में, ित त (घ) में, िब्ि ‘अन्द्य सरकारी अजभकरण’ के बाि, िब्ि “अथिा सीध े या तो रक्षा मंत्रालय के अधीन संघ के सिस्त्र बलों या सरकारी जिभागों” िोडे िाएंगे। 7324 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 2. यह अजधसूचना 14 निंबर, 2024 से लागू होगी। [फा. स.ं 190354/172/2024-टीआरय]ू अम्रीता टाइटस, उप सजचि नोट: प्रधान अजधसूचना संख्य ा 50/2017-सीमा िुल्क, दिनांक 30 िून, 2017 को सा.का.जन. 785(अ), दिनांक 30 िून, 2017 के तहत भारत के रािपत्र, असाधारण, भाग II, खडं 3, उप खंड (i) में प्रकाजित की गई थी और इसमें अंजतम बार अजधसूचना संख्या 45/2024-सीमा िुल्क, दिनांक 30 जसतम्बर, 2024 जिसे सा.का.जन. 604(अ), दिनांक 30 जसतम्बर, 2024 के तहत प्रकाजित दकया गया था, के द्वारा संिोधन दकया गया था। MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 13th November, 2024 No. 47/2024-Customs G.S.R. 705(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 50/2017-Customs, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 785(E), dated the 30th June, 2017, namely,- In the said notification, in the ANNEXURE, in Condition No. 48, in Condition (d), after the words, ‘Central Government for this purpose’, the words “or directly either to armed forces of the Union under the Ministry of Defence or Government Departments” shall be inserted. 2. This notification shall come into force from the 14th day of November, 2024. [F. No. 190354/172/2024-TRU] Amreeta Titus, Dy. Secy. Note: The principal notification No. 50/2017-Customs, dated the 30th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 785(E), dated the 30th June, 2017, and was last amended vide notification No. 45/2024-Customs, dated the 30th September, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 604(E), dated the 30th September, 2024. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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