The Central Board of Indirect Taxes & Customs (CBIC) on February 01, 2023, issued a notification to amend Notification No. 11/2021-Customs, dated February 01, 2021, related to the effective rate of Agriculture Infrastructure and Development Cess for specified goods.
The following amendments have been stated:
• Against Sl. No. 10, in column (4), the entry “Nil” has been substituted.
• After Sl. No. 13 and the entries relating thereto, the Sl. No. 13A has been inserted.
• Sl. No. 15 and the entries relating thereto, have been omitted.
• Against Sl. No. 15A, in column (4), for the entry “1.5%”, the entry “5.4%” has been substituted.
• After Sl. No. 15A and the entries relating thereto, the Sl. Nos. 15B, 15C and 15D has been inserted.
• Sl. No. 16 and the entries relating thereto have been omitted.
• After Sl. No. 16 and the entries relating thereto, the Sl. No. 16A has been inserted.
This notification will come into effect on February 02, 2023.
[Notification No. 03/2023-Customs]
