Ministry of Finance Issues FAQs Clarifying Recent Customs and GST Notifications

Ministry of Finance Issues FAQs Clarifying Recent Customs and GST Notifications

The Ministry of Finance, Government of India, has recently issued a few frequently asked questions (FAQs), clarifying some queries relating to recently issued notifications. This list of notifications includes the following:

Notification No. 45/2025-Customs dated 24th October, 2025
Notification No. 44/2025-Customs dated 24th October, 2025
Notification No. 18/2025-Central Tax (Rate), dated 24th October, 2025
Notification No. 18/2025-Union Territory Tax (Rate), dated 24th October, 2025
Notification No. 18/2025-Integrated Tax (Rate) dated 24th October, 2025
Notification No. 50/2017-Customs, dated 30th June, 2017
Notification No. 39/96-Customs, dated 23rd July, 1996

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According to these FAQs, in answer to the question of whether there is any change in the validity of the exemptions, the government has clarified that there is no change in the validity of the exemptions notified across various years. Unless otherwise specified, the conditional exemptions/concessions on basic customs duty will lapse as per the provisions of Section 25(4A) of the Customs Act.

Refer to the official PDF of FAQs released by the government for complete clarification.