The Central Board of Direct Taxes (CBDT) vide notification dated July19, 2022 has exempted following Goods from tariff when exported from units located in the Special Economic Zone (SEZ):
• 2710 – Motor Spirit, commonly known as petrol
• 2710 – High speed diesel oil
• 2710 – Aviation Turbine Fuel
The exemption shall come into force on July 20,2022.