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Core Purpose

The Central Government, through the Department of Revenue, amends three Customs notifications, Notification No. 50/2017-Customs, Notification No. 19/2019-Customs, and Notification No. 29/2025-Customs, to give effect to the recommendations of the 56th GST Council.

Detailed Summary

Three Customs notifications, issued by the Department of Revenue on 17 September 2025, give effect to recommendations of the 56th GST Council, each taking effect on 22 September 2025. Notification No. 39/2025-Customs (G.S.R. 643(E)), issued under Section 25(1) of the Customs Act, 1962 (52 of 1962) and Section 3(12) of the Customs Tariff Act, 1975 (51 of 1975), amends Notification No. 50/2017-Customs dated 30 June 2017 by substituting the entry for S. No. 404 in the Table with '18%'. Notification No. 37/2025-Customs (G.S.R. 644(E)), issued under the same two provisions, amends Notification No. 19/2019-Customs dated 6 July 2019 by inserting new Sl. Nos. 24 to 41 covering defence-related goods exempted from duty, including flight and target motion simulators, HACFS parts, MRSAM system components, IAWDS parts, military transport aircraft (C-140, C-295 MW), deep submergence rescue vessels, unmanned underwater vessels, ejection seats for fighter aircraft, high-performance drone batteries, software-defined radios, diving equipment, sonobuoys, ship-launched missiles, rockets over 100 mm calibre, remotely piloted aircraft for military use, and related parts, spares and technical documentation. Notification No. 38/2025-Customs (G.S.R. 645(E)), issued under Section 25(1) of the Customs Act, 1962 alone, amends Notification No. 29/2025-Customs dated 9 May 2025 by extending the exemption to integrated tax leviable under Section 3(7) of the Customs Tariff Act on the goods specified in that notification's Schedule. All three are signed by Dheeraj Sharma, Under Secretary, under File No. CBIC-190341/188/2025-TRU.

Full Text

CG-DL-E-18092025-266208 EXTRAORDINARY PART II—Section 3—Sub-section (i) 6165 GI/2025 (1) MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 17th September, 2025 No. 39/2025-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. 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, 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. 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. and Published by the Controller of Publications, Delhi-110054. GORAKHA NATH NATH YADAVA Date: 2025.09.18 11:44:17 +05'30' YADAVA

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