S.No.

Notification No. and Date

Amendments

(1)

(2)

(3)

1

102/2007-Customs,  dated  the  14^th

In the said notification,-

September, 2007 published in the

(i)

for the words and brackets “sales tax or value

Gazette  of

India,

Extraordinary

added tax”, at both places where they occur

vide number G.S.R.734  (E), dated

the words “integrated Goods and services tax

the 30^th September, 2007.

or Central Goods and services tax and State

Goods and Services tax or Central Goods and

services tax and Union Territory Goods and

Services tax”, shall be substituted;

(ii)

in para 2, in condition (e), after entry (iii), the

following proviso shall be inserted, namely:-

“Provided that for the goods sold prior to the 1^st

July  2017,  documents  evidencing  payment  of

appropriate sales tax or value added tax, as the

case may be, shall be accepted.”

2

4/99-Customs,    dated    the    8^th

In  the  notification,  for  the  words,  brackets  and

January,  1999  published  in  the

figures “additional duty leviable thereon under sub-

Gazette of India, Extraordinary vide

section  (5)  of  section  3”  the  words,  brackets  and

number G.S.R. 21

(E), dated the

figures,   “additional   duty,   integrated   tax   and

08^th January, 1999

compensation  Cess  leviable  thereon  respectively

under sub-sections (5), (7) and (9) of section 3”, shall

be substituted.

3.

172/1994,

dated

the

₃₀th

In the said notification, for the words, figures and

September, 1994  published in the

brackets “additional duty leviable thereon under sub-

Gazette of India, Extraordinary vide

section (5) of section 3 of the said Custom Tariff

number  G.S.R.734  (E),  dated  the

Act, 1975”, where they occur the words, figures and

30^th September, 1994

brackets, “integrated tax leviable thereon under sub-

section (7) of section 3”, shall be substituted.