Ministry of Finance Issues FAQs Clarifying Recent Customs and GST Notifications:

The Finance Ministry clarifies through FAQs that exemption validity under recent Customs and GST notifications remains unchanged, reaffirming existing provisions under Section 25(4A) of the Customs Act.

No Change In Exemption Validity, Clarifies MoF

Saloni Kumari

Oct 25, 2025

Last update on Oct 25, 2025

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

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.

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Saloni Kumari

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Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].