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Date: 2025-09-17 Category: Extra Ordinary State: Union Government Country: India

Notifications of Customs issued to give effect to the recommendations of the 56th GST Council

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Executive Summary: This document contains three notifications from the Ministry of Finance, Department of Revenue, concerning amendments to customs regulations. The amendments are made under the powers conferred by the Customs Act of 1962 and the Customs Tariff Act of 1975, and they come into force on September 22nd, 2025. The notifications pertain to changes in import duties and exemptions for specific goods. Key Points / Main Content: Notification No. 362025Customs (G.S.R. 643E): Amends Notification No. 502017Customs, dated June 30th, 2017. Replaces the entry in column 5 against S. No. 404 in the table of the original notification with the entry "18". Notification No. 372025Customs (G.S.R. 644E): Amends Notification No. 192019Customs, dated July 6th, 2019. Inserts several new entries (Sl.No. 24 to 41) into the table, specifying descriptions for goods, including Flight Motion Simulators, Target Motion Simulators, parts/subassemblies of various systems, military transport aircrafts, underwater vessels, ejection seats, batteries, communication devices, diving sets, missiles and technical documentation. Notification No. 382025Customs (G.S.R. 645E): Amends Notification No. 292025Customs, dated May 9th, 2025. Inserts a clause regarding exemption from the integrated tax leviable under subsection 7 of section 3 of the Customs Tariff Act for goods specified in the Schedule. Impact Analysis: Importers/Exporters: Impact: Changes in import duties and tax exemptions will affect the cost of importing/exporting goods specified in the notifications. The changes affect goods such as flight simulators and parts, military equipment and vessels. Action Required: Review the notifications to determine how the changes impact the costs associated with importing/exporting goods. Customs Officials: Impact: Required to implement the amended regulations and ensure compliance. Action Required: Update procedures and systems to reflect the changes in duty rates and tax exemptions and enforce the new regulations from September 22nd, 2025. Central Government (Ministry of Finance): Impact: Implementing changes to customs duties and exemptions. Action Required: Monitor the impact of the changes on revenue collection and trade flows.

Key Entities Referenced

Customs Act, 1962: A legal act that defines customs laws and regulations in India. Customs Tariff Act, 1975: A legal act related to customs tariffs and duties in India. Ministry of Finance: A ministry of the Government of India responsible for financial matters. Department of Revenue: A department within the Ministry of Finance responsible for revenue collection. Central Government: The executive authority of the Government of India. New Delhi: The capital city of India, where the notification is issued. Dheeraj Sharma: Under Secretary, the signing authority for the notifications. Gazette of India: The official government gazette where notifications, rules, and regulations are published.
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6165रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 xxxGIDHxxx सी.जी.-डी.एलxx.x-GअID.-E1x7x0x 92025-266208 CG-DL-E-17092025-266208 असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 599] नई दिल्ली, बुधिार, जसतम्ब र 17, 2025/भाद्र 26, 1947 No. 599] NEW DELHI, WEDNESDAY, SEPTEMBER 17, 2025/BHADRA 26, 1947 जित्त मंत्रालय (रािस्ट्ि जिभाग) अजधसचू ना नई दिल्ली, 17 जसतम्बर, 2025 सख्ं या 36/2025-सीमािल्ु क सा.का.जन. 643(अ).—केंद्रीय सरकार, सीमािुल्क अजधजनयम, 1962 (1962 का 52) की धारा 25 की उप-धारा (1) तथा सीमािुल्क टैररफ अजधजनयम, 1975 (1975 का 51) की धारा 3 की उप-धारा (12) द्वारा प्रित्त िजियों का प्रयोग करत े हुए, यह संतुष्ट होने पर दक ऐसा करना लोकजहत म ें आिश्यक ह,ै भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्या 50/2017-सीमािुल्क, दिनांक 30 िून, 2017, िो भारत के रािपत्र, असाधारण, भाग II, खंड 3, उपखंड (i) म ें संख्यांक सा.का.जन. 785(अ), दिनांक 30 िून, 2017 द्वारा प्रकाजित की गई थी, म ेंजनम्नजलजखत संिोधन करती ह,ै यथा:- उि अजधसूचना की सारणी म,ें क्रम संख्या 404 के सामने, स्ट्तभं (5) म ें प्रजिजष्ट के स्ट्थान पर “18%” प्रजिजष्ट प्रजतस्ट्थाजपत की िाएगी। 2. यह अजधसूचना 22 जसतम्बर, 2025 से प्रिृत्त होगी। [फा.सं. सीबीआईसी-190341/188/2025-टीआरय]ू धीरि िमाा, अिर सजचि रटप्पणी: मूल अजधसूचना संख्या 50/2017-सीमािुल्क, दिनांक 30 िून, 2017, भारत के रािपत्र, असाधारण, भाग II, खंड 3, उपखंड (i) म ें संख्यांक सा.का.जन. 785(अ), दिनांक 30 िून, 2017 द्वारा प्रकाजित की गई थी और अजधसूचना संख्या 31/2025-सीमािुल्क, दिनांक 30 मई, 2025 द्वारा अंजतम बार संिोजधत की गई थी िो भारत के 6165 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] रािपत्र, असाधारण, भाग II, खंड 3, उपखंड (i) म ें संख्यांक सा.का.जन. 355 (अ), दिनांक 30 मई, 2025 द्वारा प्रकाजित की गई थी। MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 17th September, 2025 No. 36/2025-Customs G.S.R. 643(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 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 Table, against S. No. 404, for the entry in column (5), the entry “18%” shall be substituted. 2. This notification shall come into force on the 22nd day of September, 2025. [F. No. CBIC-190341/188/2025-TRU] DHEERAJ SHARMA, Under 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. 31/2025-Customs, dated the 30th May, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 355(E), dated the 30th May, 2025. अजधसचू ना नई दिल्ली, 17 जसतम्बर, 2025 सख्ं या 37/2025-सीमािल्ु क सा.का.जन.644(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 करत े हुए, केंद्र सरकार, इस बात स े संतुष्ट होते हुए दक ऐसा करना िनजहत म ें आिश्यक ह,ै एतद्द्वारा, भारत सरकार के जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्या 19/2019-सीमा िुल्क, दिनांक 6 िुलाई, 2019, जिसे भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) म ें सा.का.जन. 476(अ), दिनांक 6 िुलाई, 2019 के तहत प्रकाजित दकया गया था, म ेंजनम्नजलजखत संिोधन करती ह,ै अथाात:् - उि अजधसूचना म,ें सारणी में, क्रम संख्या 23 और उससे संबंजधत प्रजिजष्टयों के बाि, जनम्नजलजखत सजम्मजलत दकया िाएगा, अथाात:् - (1) (2) (3) “24 88, 8536 फ्लाइट मोिन जसमुलेटर और उसके जहस्ट्स े 25 88, 8536 टारगेट मोिन जसमुलेटर और उसके जहस्ट्स े 26 कोई भी अध्याय एचएसीएफएस के पुिे, उप-समुच्चय[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 27 84, 85 लो नॉइज़ एम्पलीफायर (हमेरटक सील दकया हुआ), िेंट गाइड असेंबली-ररटना, िेंट गाइडेड असेंबली-सप्लाई, एमआरएसएएम जसस्ट्टम के जलए िेंट गाइड असबें ली-एनबीसी 28 84, 85, 87, 90, 93 आईएडब्लल्यडू ीएस के पुि ेऔर उप-समुच्चय 29 88 सैन्य पररिहन जिमान (सी-140, सी-295 एमडब्लल्य)ू 30 89 डीप सबमिेंस रेस्ट््य ूिेसल 31 89 मानि रजहत अंडरिाटर िेसल/प्लेटफॉम ा 32 8807 लडाकू जिमानों के जलए इिे्िन सीटें 33 8506 ड्रोन और जििेष उपकरणों के जलए उच्च प्रििना िाली बैटरी 34 8525 घटक और सहायक उपकरणों के साथ सॉफ्टिेयर-पररभाजषत रेजडयो सजहत संचार उपकरण 35 9019, 9020 एयर डाइविंग, रीब्रीथर सेट, डाइविंग जसस्ट्टम, घटक और सहायक उपकरण 36 89 नौसेना िाय ु पररसंपजत्तयों के जलए सोनोबॉय 37 93 िहाि स े लॉन्च की िाने िाली जमसाइलें 38 93 100 जममी से अजधक कैजलबर िाले रॉकेट 39 88 सैन्य उपयोग के जलए आरपीए (ररमोट पायलट एयरक्राफ्ट) 40 कोई भी अध्याय तोपखाने के हजथयार, राइफल, जिमान, जमसाइल आदि िैसी िस्ट्तुओं के पुिे, उप-समुच्चय, अजतररि पुि,े सहायक उपकरण, औिार, परीक्षण उपकरण, साजहत्य, जसिाय 12.7जममी एसआरसीिी, 155जममी/45 कैजलबर, धनुष, एल-70 गन, 84जममी आरएल एमके- III, एके-630 नेिल गन, लाइट मिीन गन, एमएिी गन 41 49 उपरोि क्र.सं. 1 स े 40 पर उजल्लजखत िस्ट्तुओं के संबंध म ें तकनीकी िस्ट्तािेि” 2. यह अजधसूचना 22 जसतंबर, 2025 को लाग ू होगी। [फा. सं. सीबीआईसी-190341/188/2025-टीआरय]ू धीरि िमाा, अिर सजचि रटप्पणी: मूल अजधसूचना संख्या 19/2019-सीमा िुल्क, दिनांक 6 िुलाई, 2019, को भारत के रािपत्र, असाधारण, म ें सा.का.जन. 476(अ), दिनांक 6 िुलाई, 2019 के तहत प्रकाजित दकया गया था और अंजतम बार अजधसूचना संख्या 02/2025-सीमा िुल्क, दिनांक 16 िनिरी, 2025 द्वारा संिोजधत दकया गया था, जिसे भारत के रािपत्र, असाधारण, म ेंसा.का.जन. 105(अ), दिनांक 1 फरिरी, 2025 के तहत प्रकाजित दकया गया था। NOTIFICATION New Delhi, the 17th September, 2025 No. 37/2025-Customs G.S.R. 644(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, being satisfied that it is necessary in the public interest so to do, hereby hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 19/2019- Customs, dated the 6th July, 2019,4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 476 (E), dated the 6th July, 2019, namely:- In the said notification, in the Table, after the Sl.No. 23 and the entries relating thereto, the following shall be inserted, namely: - (1) (2) (3) “24 88, 8536 Flight Motion Simulator and its parts 25 88, 8536 Target Motion Simulator and its parts 26 Any Chapter Parts, sub-assemblies of HACFS 27 84, 85 Low noise amplifier (Hermetic sealed), vent guide assembly- Return vent guided assembly-supply, vent guide assembly- NBC for MRSAM system 28 84, 85, 87, 90, 93 Parts and sub-assemblies of IAWDS 29 88 Military transport aircraft (C-140, C-295 MW) 30 89 Deep submergence rescue vessel 31 89 Unmanned Underwater vessels/platforms 32 8807 Ejection Seats for fighter aircrafts 33 8506 High performance batteries for drones and specialised equipment 34 8525 Communication devices including software defined radios with component and accessories 35 9019, 9020 Air diving, rebreather sets, diving systems, components and accessories 36 89 Sonobuoys for Naval Air Assets 37 93 Ship launched missiles 38 93 Rockets with calibre more than 100 mm 39 88 RPA (Remote Pilot Aircraft) for military use 40 Any Chapter Parts, sub-assemblies, spares, accessories, tools, testing equipment, literature for goods like artillery weapons, rifles, aircrafts, missiles, etc. except for 12.7mm SRCG, 155mm/45 Cal, Dhanush, L-70 Gun, 84mm RL Mk-III, AK-630 Naval Guns, Light Machine Guns, MAG Gun 41 49 Technical documentation in respect of Goods mentioned at Sl.Nos. 1 to 40 above” 2. This notification shall come into force on the 22nd day of September, 2025. [F. No. CBIC-190341/188/2025-TRU] DHEERAJ SHARMA, Under Secy. Note: The principal notification No. 19/2019-Customs, dated the 6th July, 2019 was published in the Gazette of India, Extraordinary, vide number GSR 476 (E), dated the 6th July, 2019 and last amended by notification No. 02/2025-Customs dated 16th January, 2025 published in the Gazette of India, Extraordinary, vide number GSR 105(E), dated the 1st February, 2025.[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 5 अजधसचू ना नई दिल्ली, 17 जसतम्बर, 2025 सख्ं या 38/2025-सीमािल्ु क सा.का.जन. 645(अ).— सीमा िुल्क अजधजनयम, 1962 (1962 का 52) की धारा 25 की उप-धारा (1) के तहत प्रित्त िजियों का प्रयोग करत े हुए, केंद्र सरकार, इस बात से संतुष्ट होते हुए दक ऐसा करना िनजहत म ें आिश्यक ह,ै एतद्द्वारा, भारत सरकार के जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्या 29/2025-सीमा िुल्क, दिनांक 9 मई, 2025, जिसे भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) म ें सा.का.जन. 302(अ), दिनांक 9 मई, 2025 के तहत प्रकाजित दकया गया था, म ेंजनम्नजलजखत संिोधन करती ह,ै अथाात:् - उि अजधसूचना म,ें आरंजभक पैराग्राफ म,ें "सम्पूण ा सीमािुल्क से " िब्लिों के बाि, जनम्नजलजखत सजम्मजलत दकया िाएगा, अथाात:् - “और उि सीमा िुल्क टैररफ अजधजनयम की धारा 3 की उप-धारा (7) के तहत उस पर लगन ेिाले संपूणा एकीकृत कर स”े । 2. यह अजधसूचना 22 जसतंबर, 2025 को लाग ू होगी।. [फा. सं. सीबीआईसी-190341/188/2025-टीआरय]ू धीरि िमाा, अिर सजचि रटप्पणी: मूल अजधसूचना संख्या 29/2025-सीमा िुल्क, दिनांक 9 मई, 2025, को भारत के रािपत्र, असाधारण, म ें सा.का.जन. 302(अ), दिनांक 9 मई, 2025 के तहत प्रकाजित दकया गया था। NOTIFICATION New Delhi, the 17th September, 2025 No. 38/2025-Customs G.S.R. 645(E).— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 29/2025-Customs, dated the 9th May, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R. 302 (E), dated the 9th May, 2025, namely:- In the said notification, in the opening paragraph, after the words “specified in the said Schedule”, the following shall be inserted, namely:- “and from the whole of the integrated tax leviable thereon under sub-section (7) of section 3 of the said Customs Tariff Act”. 2. This notification shall come into force on the 22nd day of September, 2025. [F. No. CBIC-190341/188/2025-TRU] DHEERAJ SHARMA, Under Secy. Note: The principal notification No. 29/2025-Customs, dated the 9th May, 2025 was published in the Gazette of India, Extraordinary, vide number GSR 302 (E), dated the 9th May, 2025. 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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