CUSTOMS Notification No 36 of 2019 dated 30th December, 2019

>

Increase in threshold limit for MSME under GST 

What is Income Tax Act liable to GST


 

Notification No 36/2019 Customs date on 30th December, 2019 

 

Seeks to amend Customs Tariff notifications so as to align them with amended Customs Tariff. 

The extract of CUSTOMS Notification No. 36/2019- CUSTOMS is given below: 

 Notification No. 36/2019-CUSTOMS

 

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] 

GOVERNMENT OF INDIA 

MINISTRY OF FINANCE 

(DEPARTMENT OF REVENUE) 

Notification No. 36/2019-Customs

 

New Delhi, the 30th December, 2019

 

G.S.R. ……(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, on being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table below shall be amended in the manner specified in the corresponding entry in column (3) of the said Table, namely: - 

 

Sl.

No.

Notification number and Date

Amendments

 1.

Notification     No.25/99- Customs,   dated   the   28th

February, 1999

[G.S.R. 161 (E), dated the 28th

February, 1999]

In the said notification, in the Table, in List A, against serial number 231, in column (2), for the figure “2710 19 60”, the

figure “2710 19 71” shall be substituted.

2.

Notification     No.105/1999-

Customs,   dated   the   10th

August, 1999             

[G.S.R. 582 (E), dated the 10th August, 1999]

In the said notification, in the Table,-

(i)  in Part A, against serial number 62C, for the entry in column (3), the entry, “7103 [except 7103 91]”, shall be substituted;

(ii) in Part B, against serial number 51A, for the entry in column (3), the entry, “6203 29 90”, shall be substituted.

3.

Notification     No.   26/2000-

Customs, dated the 1st March,

2000               

           

[G.S.R. 178(E), dated the 1st

March, 2000]  

In the said notification, in the Table, in List 3,-

(i)  against serial number 121, for the entry in column (2), the

entry, “6203 29”, shall be substituted;

(ii) against serial number 122 for the entry, in column (2), the

entry, “6203 31”, shall be substituted;

(iii)against serial number 127, for the entry in column (2), the

entry, “6203 42”, shall be substituted;

(iv) against serial number 138, for the entry, in column (2), the

entry “6204 31”, shall be substituted;

(v) against serial number 152, for the entry in column (2), the

entry, “6204 62”, shall be substituted;

(vi) against serial number 155, for the entry in column (2), the

entry, “6205 20”, shall be substituted;

(vii)   against serial number 160, for the entry in column (2),

the entry, “6206 30”, shall be substituted;

(viii)   against serial number 172, for the entry in column (2),

the entry, “6208 21”, shall be substituted;

(ix) against serial number 178, for the entry in column (2), the

entry “6209 20”, shall be substituted;

(x) against serial number 191, for the entry in column (2), the

entry, “6211 39”, shall be substituted;

(xi) against serial number 207, for the entry in column (2), the

entry, “6215 10”, shall be substituted.

4.

Notification   No.   76/2003-

Customs, dated the 13th  May, 2003

 

[G.S.R. 394(E), dated the 13th

May, 2003]

In the said notification, in the Table, -                                   

(i)  against serial number 8, for the entry in column (2), the entries, “0807 19” shall be substituted;

(ii) against serial number 24, for the entry in column (2), the entries, “7103 91” shall be substituted.

5.

Notification   No.   24/2005-

Customs, dated the 1st March,

2005

 

 

 

 

[G.S.R.122(E),  dated  the  1st

March, 2005]

 

In the said notification, in the Table, -                       

(i)  for serial number 13N, and the entries relating thereto, the

following serial number and entries shall be substituted,

namely: -

“13N

8517 62 90

Routers”;

                                   

(ii) against serial number 16, for the entry in column (2), the

entry, “8525 60 00” shall be substituted.

 

6.

Notification   No.   25/2005-

Customs, dated the 1st March,

2005

[G.S.R.123(E),  dated  the  1st

March, 2005]

In the said notification, in the Table, against serial number 14, for the entry in column (2), the entry “8527 99 00” shall be substituted.                          

7.

Notification     No.73/2005-

Customs, dated the 22nd  July,

2005   

           

           

           

           

           

           

[G.S.R. 498 (E), dated the 22nd

July, 2005]     

           

In the said notification, in the Table,-                        

(i)  against serial number 37, for the entry in column (2), the entry, “2902 19”, shall be substituted;                

(ii) against serial number 84A, for the entry in column (2), the entry, “7104 20”, shall be substituted;                

(iii)against serial number 109, for the entry in column (2), the entry, “8517 12 11 to 8517 12 90”, shall be substituted;

(iv) against serial number 137, for the entry in column (2), the entry, “8525 60 00”, shall be substituted;                

(v) for serial number 139 and the entries relating thereto, the following entries shall be substituted, namely: - 

“139

8527 99 00

radio pagers”.

                                                           

                                                           

8.

Notification     No.74/2005-

Customs, dated the 22nd  July,

2005   

           

           

           

           

           

           

           

[G.S.R. 499 (E), dated the 22nd July, 2005]          

In the said notification, in the Table,-

(i)  against serial number 37, for the entry in column (2), the entry “2713 11”, shall be substituted;

(ii) against serial number 71, for the entry in column (2), the entry “2932 99”, shall be substituted;

(iii)against serial number 82, for the entry in column (2), the entry “2939 79”, shall be substituted;

(iv) against serial number 281, for the entry in column (2), the entry, “7103 10”, shall be substituted;

(v) against serial number 282, for the entry in column (2), the entry, “7103 91”, shall be substituted.

9.

Notification     No.75/2005-

Customs, dated the 22nd  July,

2005   

           

           

           

           

           

[G.S.R. 500 (E), dated the 22nd

July, 2005]     

In the said notification, in the Table,-            

                                                           

(i)  against serial number 104, in column

(2), for the figures “2915 39 90”, the figures “2915 39 99”,shall be substituted;                 

(ii) against serial number 106, for the entry in column (2), the entry, “2916 20”, shall be substituted;                

(iii)against serial number 245, for the entry in column (2), the entry “6211 39”, shall be substituted;                

(iv) against serial number 253, for the entry in column (2), the entries, “6214 20 21, 6214 20 29”, shall be substituted;

(v) against serial number 254, for the entry in column (2), the entries “6214 20 31, 6214 20 39”, shall be substituted;

(vi) for serial number 442 and the entries relating thereto, the following entries shall be substituted, namely: -

                                                           

“442.               8527 99 00      All goods (except radio pagers)”.

10

Notification     No. 10/2008-

Customs,   dated   the   15th

January, 2008 

                       

[G.S.R. 33 (E), dated the 15th

January, 2008]

In the said notification, in the Table,-

(i)  against serial number 180, for the entry in column (2), the entries “3908 10 11 to 3908 90 00”, shall be substituted;

(ii) the serial numbers 181, 182, 183 and 184, shall be omitted.

11.

Notification     No.96/2008-

Customs,   dated   the   13th

August, 2008 

                       

                       

                       

                       

                       

[G.S.R. 590(E), dated the 13th

August, 2008]

In the said notification, -                                                                               

(i) in Appendix-I, in the Table,-

(a) against serial number 9, for the entry in column (2), the entries, “0713 10” shall be substituted;

(b) against serial number 95, for the entry in column (2), the entry, “6203 42”, shall be substituted;

(c) against serial number 97, for the entry in column (2), the entry, “6205 20”, shall be substituted.

(ii) in Appendix-II, against serial number 12, for the entry in column (2), the entries “0807 19” shall be substituted.

12.

Notification     No.57/2009-

Customs, dated the 30th  May,

2009               

                       

[G.S.R. 371 (E), dated the 30th

May, 2009]                 

In the said notification, in the Table,-

(i)  against serial number 35, for the entry in column (2), the entry “2909 49”, shall be substituted;

(ii) against serial number 50, for the entry in column (2), the entry “2932 99”, shall be substituted.

13.

Notification     No.151/2009-

Customs,         dated   the   31st December, 2009  

[G.S.R. 942 (E), dated the 31st

December, 2009]

 

                       

In the said notification, in the Table,-

(i)  against serial number 30, for the entry in column (2), the entry, “7103 10 31, 7103 10 41, 7103 10 42”, shall be substituted;                              

(ii) for serial number 31 and the entries relating thereto, the following entries shall be substituted, namely: -

                                               

“31      7103 10    Unworked or simply sawn or roughly shaped semi-precious stones”;          

                                   

(iii)for serial number 73 and the entries relating thereto, the following entry shall be substituted, namely: -

“73      8527 99 00      radio pagers”.

14.

Notification     No.152/2009-

Customs,         dated   the   31st December, 2009

[G.S.R. 943 (E), dated the 31st

December, 2009]

In the said notification, in the Table, for serial number 522 and

the entries  relating thereto, the following entries shall  be

substituted, namely: -                                                                         

“522     7103 10          Unworked  or      simply  sawn  or  roughly shaped  precious  stones  [except  Ruby, Sapphire and Emerald]”.

15.

 

Notification     No.69/2011-

Customs, dated the 29th  July,

2011   

           

           

           

[G.S.R. 593 (E), dated the 29th July, 2011]          

In the said notification, in the Table, -                                                                                               

(i)         against serial number 179, for the entry in column (2), the        entries “2710 12 41 to 2710 12 49” shall be substituted;

(ii) against serial number 180, for the entry in column (2), the entries “2710 12 90, 2710 193 2, 2710 19 39” shall be substituted;                                                                           

(iii)against serial number 181, for the entry in column (2), the entries “2710 19 44, 2710 19 49” shall be substituted;

(iv) against serial number 182, for the entry in column (2), the entries “2710 19 43, 2710 19 51 to 2710 19 59, 2710 19 71” shall be substituted;

(v) against serial number 183, for the entry in column (2), the entries “2710 19 72 to 2710 19 79, 2710 19 87” shall be substituted;                                                                         

(vi) For serial number 306, and the entries relating thereto, the following entries shall be substituted, namely: -                                                                         

“306    3908 10 Nylon moulding powder                       0.0”;               

                                                                       

(vii)   For serial number 307, and the entries relating thereto,the following entries shall be substituted, namely: -

                                   

“307    3908    All   goods   other   than   goods mentioned at serial number 306   1.80”;                                   

                                               

(viii)   against serial number 684, for the entry in column (2),  the entries “8525 60 00” shall be substituted;

(ix) For serial number 690 and the entries relating thereto, the     following entries shall be substituted, namely: -

“690                8527 99 00                  Radio pagers              0.0”;

                                                                       

(x) For serial number 691 and the entries relating thereto, the

following entries shall be substituted, namely: -

                                                           

“691    8527 99 00      All       goods   (except                                   radio pagers)    1.80”.

                                                           

16.

Notification     No.   68/2012-

Customs,   dated   the   31st

December, 2012

           

[G.S.R. 953(E), dated the 31st

December, 2012]

In the said notification, -

(i)  in the Table I, against serial number 46, in column (2), for the figure “2620 19 00”, the figure “2620 19” shall be substituted;

(ii) in the Table III, against serial number 35, for the entry in column (2), the entry, “0804 50 21 to 0804 50 29” shall be substituted.

17.

Notification     No.52/2017-

Customs, dated the 30th  June,

2017   

[G.S.R. 787 (E), dated the 30th June, 2017]          

In the said notification, in the Table, against serial number 4, for the entry in column (2), the entry “2710 19 39” shall be substituted.                                                                                

18.

Notification     No.50/2018-

Customs, dated the 30th  June,

2018   

[G.S.R. 604 (E), dated the 30th

June, 2018]     

 

 

In the said notification, in the Table, against serial number 195, in column (2), for the figure “2620 29 00”, the figure “2620 29” shall be substituted.    

  1. This notification shall come into force from the 1st of January, 2020.

 

[F. No. 354/145/2019 –TRU]

 

 

 

(Gunjan Kumar Verma)

 

Under Secretary to the Government of India

 

 

Note :- 

  1. The principal notification No.25/99-Customs, dated the 28th February, 1999 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 161 (E), dated the 28th February, 1999 and last amended, vide notification No. 17/2016-Customs, dated the 1st March, 2016, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 211 (E), dated the 1st March, 2016.

 

  1. The principal notification No.105/1999-Customs, dated the 10th August, 1999 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 582 (E), dated the 10th August,1999 and was last amended by notification No. 67/2016-Customs, dated the 31st December, 2016 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1198 (E), dated the 31st December, 2016.

 

  1. The principal notification No. 26/2000-Customs, dated the 1st March, 2000 was published vide number G.S.R. 178(E), dated the 1st March, 2000 and last amended by notification no. 67/2016-Customs dated the 31st December, 2016 published vide number G.S.R.1198(E), dated the 31st December, 2016.

 

  1. The principal notification No. 76/2003-Customs, dated the 13th May, 2003 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 394(E), dated the 13th May, 2003 and was last amended by notification No. 67/2016-Customs, dated the 31st December, 2016, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1198(E), dated the 31st December, 2016.

 

  1. The principal notification No. 24/2005-Customs, dated the 1st March, 2005 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.122(E), dated the 1st March, 2005 and last amended by notification No. 76/2018-Customs, dated the 11th October, 2018, vide number G.S.R. 1029 (E), dated the 11th October, 2018.

 

  1. The principal notification No. 25/2005-Customs, dated the 1st March, 2005 was published in the Gazette of India, Extraordinary, Part II, Section-3, Sub-section (i), vide number G.S.R.123(E), dated the 1st March, 2005 and was last amended by notification No. 23/2019-Customs, dated the 6th July, 2019 vide number G.S.R. 480(E), dated the 6th July, 2019.

 

  1. The principal notification No.73/2005-Customs, dated the 22nd July, 2005 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 498 (E), dated the 22nd July, 2005 and was last amended by notification No. 67/2016-Customs, dated the 31st December, 2016 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1198 (E), dated the 31st December, 2016.

 

  1. The principal notification No.74/2005-Customs, dated the 22nd July, 2005 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 499 (E), dated the 22nd July, 2005 and was last amended by notification No. 67/2016-Customs, dated the 31st December, 2016 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1198 (E), dated the 31st December, 2016.

 

  1. The principal notification No.75/2005-Customs, dated the 22nd July, 2005 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number

 

G.S.R. 500 (E), dated the 22nd July, 2005 and was last amended by notification No. 67/2016-Customs, dated the 31st December, 2016 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1198 (E), dated the 31st December, 2016.

 10. The  principal  notification  No.10/2008-Customs,  dated  the  15th   January,  2008  was published  in  the  Gazette  of  India,  Extraordinary,  Part  II,  Section  3,  sub-section

 

(i) vide number G.S.R. 33 (E), dated the 15th January, 2008 and was last amended by notification No. 61/2018-Customs, dated the 14th September, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 882(E), dated the 14th September, 2018.

 

  1. The principal notification No. 96/2008-Customs, dated the 13th August, 2008 was published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R. 590(E), dated the 13th August, 2008 and was last amended by notification No. 68/2017-Customs, dated the 27th July, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 962(E), dated the 27th July, 2017.

 

  1. The principal notification No.57/2009-Customs, dated the 30th May, 2009 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 371 (E), dated the 30th May, 2009 and was last amended by notification No. 67/2016-Customs, dated the 31st December, 2016, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1198(E), dated the 31st December, 2016.

 

  1. The principal notification No.151/2009-Customs, dated the 31st December, 2009 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 942 (E), dated the 31st December, 2009 and was last amended by notification No. 67/2016-Customs, dated the 31st December, 2016 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1198 (E), dated the 31st December, 2016.

 

  1. The principal notification No.152/2009-Customs, dated the 31st December, 2009 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 943 (E), dated the 31st December, 2009 and was last amended by notification No. 07/2019-Customs, dated the 15th March, 2019 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 220 (E), dated the 15th March, 2019.

 

  1. The principal notification No.69/2011-Customs, dated the 29th July, 2011was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 593 (E), dated the 29th July, 2011and last amended by notification No. 10/2019-Customs, dated the 28th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 245(E), dated the 28th March, 2019.

 

  1. The principal notification No. 68/2012-Customs, dated the 31st December, 2012 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 953(E), dated the 31st December, 2012 and last amended, vide notification No. 67/2016-Customs, dated the 31st December, 2016, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1198(E), dated the 31st December, 2016.

 

  1. The principal notification No.52/2017-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. 787 (E), dated the 30th June, 2017 and last amended, vide notification No. 70/2018-Customs, dated the 26th September, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 930 (E), dated the 26th September, 2018.

 

  1. The principal notification No.50/2018-Customs, dated the 30th June, 2018 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 604 (E), dated the 30th June, 2018.

 

  

Learn Exports Imports Free, Click here

Click here to know GST rate of your goods or service

How to export goods from India?

How to get Export Order?

Export benefit schemes in India

Export procedures and documentation

Causes influencing price of export goods in Export Trade  

Credit risks and solutions under International Business 

Foreign exchange fluctuations risks and solutions in import export Business  

How to overcome the credit risk in an export business?  

Does exchange rate of currency effect export business? 

Risks and solutions in Export Business

What is the difference between BAF and CAF 
What is Tail Gate exam hold in US import clearance 
How to make DA mode of payment safe 
How to make delay in delivery of Shipment?   
What is Provisional Assessment in Import formalities in India?

What is said to contain in Bill of Lading. 
What is Manifest Hold by US customs on import 
What is MET exam in US import customs clearance 
What is legalization of documents by embassy? 
What is LET EXPORT order in export trade? 
What is Line number in IGM

GST exemption list of goods and service

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

Cancellation of GST Registration in India, FAQ

Can a person without GST registration claim ITC?

GST on short supplied goods and services by nature

Impact of GST on imports in India

Applicable import duty after GST implimentation

Section 1 of UTGST Act 2017       

Section 172 of CGST Act, 2017 Removal of difficulties

Meaning of term Input Service Distributor under GST 

What is Demand and Recovery provisions under CGST Act


Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers