| S. No. | Notification | Gist of the notification |
| 1 | No.40/2015- Customs, dated 21.07.2015 | Import of Diamonds for Certification / Grading & Re-export in terms of Para 4.42 of the FTP 2015-20, by the agencies mentioned in Para 4.42 of FTP, without payment of all Customs duties after executing bond with Customs. These imports will be exempt from IGST |
| 2 | No.9/2012-Customs, dated 09.03.2012 | An exporter (with annual export turnover of Rs 5 crore for each of the last three years) may export cut & polished diamonds (each of 0.25 carat or above) to specified testing agencies/laboratories abroad [as mentioned under paragraph 4.74 of the Handbook of Procedures] for testing. On their re-import [within 3 months from the date of export] such cut and polished diamonds are exempt from customs duties [BCD, CVD and SAD]. These imports will be exempt from IGST. |
| 3 | No exemption at present | Inter-state movement of any mode of conveyance between distinct persons as defined under section 25(4) of the Central Goods and Services Tax Act, 217, including i. Trains ii. Buses iii. Trucks iv. Tankers v. Trailers vi. Vessels vii. Containers a) Carrying goods or passengers or both; or b) For repairs and maintenance, [except in cases where such movement is is for further supply o fthe same conveyance]
shall be treated neither as a supply of goods or supply of service and therefore, not be leviable to IGST. However, applicable CGST/SGST/IGST, as the case may be, shall be leviable on repairs and maintenance done. |