Export promotion capital goods scheme does not facilitate import of ca

Question

Export promotion capital goods scheme does not facilitate import of capital goods in India.

29 Oct 2021

Answer :

Word Count : 371

EPCG Scheme allows import of capital goods (except those specified in negative list in Appendix for pre-production, production and postproduction at zero customs duty. Capital goods imported under EPCG Authorisation for physical exports are also exempt from IGST and Compensation Cess upto 30.09.2021 only, leviable thereon under the subsection and subsection respectively, of section 3 of the Customs Tariff Act, 1975 , as provided in the notification issued by Department of Revenue. Alternatively, the Authorisation holder may also procure Capital Goods from indigenous sources in accordance with provisions of paragraph 5.07 of ___ ____ ________ __________ ________ __________.
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