**Summary:**
This notification, No. 35/2015-2020, issued by the Directorate General of Foreign Trade, Department of Commerce, Ministry of Commerce and Industry, extends the exemption from Integrated Goods and Services Tax (IGST) and Compensation Cess under several schemes of the Foreign Trade Policy (FTP) 2015-2020.
Specifically, the exemptions are extended until March 31, 2019, for the following:
1. Advance Authorisation Scheme (Para 4.14 of FTP 2015-2020).
2. Export Promotion Capital Goods (EPCG) Scheme (Para 5.01(a) of FTP 2015-2020).
3. Export Oriented Units (EOU) Scheme (Para 6.01(d)(ii) of FTP 2015-2020).
This notification amends Paras 4.14, 5.01(a), and 6.01(d)(ii) of the Foreign Trade Policy 2015-2020 accordingly.
The notification is issued under the powers conferred by Section 5 of the Foreign Trade (Development and Regulation) Act, 1992.
The file number for this notification is F. No. 01/94/180/373/AM18/PC-4.
Alok Vardhan Chaturvedi, Director General of Foreign Trade and Ex-officio Additional Secretary, signed the notification.
Key Entities Referenced
Foreign Trade Policy 2015-2020: A trade policy document which is being amended by this notification.
Advance Authorisation: A scheme under the Foreign Trade Policy 2015-2020 providing exemption from Integrated Tax and Compensation Cess.
EPCG Scheme: Export Promotion Capital Goods Scheme, a scheme under the Foreign Trade Policy 2015-2020 providing exemption from Integrated Tax and Compensation Cess.
EOU scheme: Export Oriented Units scheme, a scheme under the Foreign Trade Policy 2015-2020 providing exemption from Integrated Tax and Compensation Cess.
Integrated Goods and Service Tax (IGST): A tax levied on inter-state supply of goods and services in India. The notification provides for extension of IGST exemption under certain schemes.
Foreign Trade Development and Regulation Act, 1992: An act of the Parliament of India that provides for the development and regulation of foreign trade.
Ministry of Commerce and Industry: The Indian government ministry responsible for the development and regulation of international trade.
Alok Vardhan Chaturvedi: Director General of Foreign Trade & Ex-officio Addl. Secy.
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5654 GI/2018 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF COMMERCE AND INDUSTRY
(Department of Commerce)
DIRECTORATE GENERAL OF FOREIGN TRADE
NOTIFICATION
New Delhi, the 26th September, 2018
No. 35/2015-2020
Subject: Amendments to Foreign Trade Policy 2015-2020 - Extension of Integrated Goods and Service Tax (IGST)
and Compensation Cess exemption under Advance Authorisation, EPCG and EOU scheme upto 31.03.2019.
S.O. 4988(E).—In exercise of powers conferred by Section 5 of FT(D&R) Act, 1992, read with Paragraph 1.02
of the Foreign Trade Policy, 2015-20, as amended from time to time, the Central Government hereby makes following
amendments in Foreign Trade Policy 2015-20.
1. Exemption from Integrated Tax and Compensation Cess under Advance Authorization under Para 4.14 of FTP
2015-20 is extended upto 31.03.2019.
2. Exemption from Integrated Tax and Compensation Cess under EPCG Scheme under Para 5.01(a) of FTP 2015-
20 is extended up to 31.03.2019.
3. Exemption from Integrated Tax and Compensation Cess under EOU scheme under Para 6.01(d)(ii) of FTP
2015-20 is extended up to 31.03.2019.
Effect of the Notification: Para 4.14, Para 5.01(a) and Para 6.01(d)(ii) of FTP are amended as above.
[F. No. 01/94/180/373/AM-18/PC-4]
ALOK VARDHAN CHATURVEDI, Director General of Foreign Trade
& Ex-officio Addl. Secy.
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.