DGFT Notification No. 55/2015-2020 dated the 23rd March, 2018, regarding 'Amendments to Foreign Trade Policy 2015-20 — Extension to Integrated Goods and Service Tax (IGST) and Compensation Cess exemption under EOU scheme till 1st Oct 2018', reads as follows:-
“In exercise of powers conferred by Section 5 of FT(D&R) Act, 1992, read with Paragraph 1.02 of the Foreign Trade Policy, 2015-20, as amended from time to time, the Central Government hereby makes following amendments in Foreign Trade Policy 2015-20.
1. Exemption from Integrated Tax and Compensation Cess under EOU Scheme under Para 6.01 (d)(ii) of FTP 2015-20 is extended upto 1st Oct 2018.
Effect of this Notification: Para 6.01 (d)(ii) of Foreign Trade Policy 2015-20 is amended as above.”