Customs:
The Ministry of Finance has amended Notification No. 13/2026-Customs dated 1 April 2026, which grants exemption from Agriculture Infrastructure and Development Cess (AIDC) on the import of Ammonium Nitrate. The amendment extends the validity of the exemption from 30 June 2026 to 15 July 2026, thereby ensuring the continued availability of the concessional AIDC rate in public interest.
[Notification No. 23/2026-Customs dated 30 June 2026]