Customs - Exemption from SAD
NOTIFICATION No. 21/2012-Cus dated 17.03.2012 exempts certain goods from SAD. The exemption for some of these goods is subject to the condition that the importer declares-
(i) the State of destination where such goods are intended to be sold for the first time after importation on payment of value added tax; and
(ii) his value added tax registration number in that State.
Now, these conditions are changed to-
(i) the State of destination namely the State where the goods are intended to be taken immediately after importation whether for sale or for distribution on stock transfer basis; and
(ii) his VAT (Value Added Tax) registration number or Sales Tax registration number or Central Sales Tax registration number, as the case may be, in the said State.
Notification No. , Dated: May 08, 2012