Indirect Taxes

  • Export Inputs: Duty-free import limit for seafood processing inputs increased from 1% to 3% of FOB value; duty-free inputs extended to leather and synthetic footwear exports.
  • Energy & Nuclear: Basic customs duty (BCD) exemption extended for Lithium-Ion cell manufacturing capital goods; sodium antimonate (solar glass) BCD exempted; nuclear power project exemptions extended to 2035.
  • Minerals & Biogas: BCD exempted for critical mineral processing capital goods; biogas value excluded from Central Excise duty calculation on blended CNG.
  • Aviation (Civil & Defence): BCD exempted for aircraft manufacture components and raw materials for Defence MRO (Maintenance, Repair, and Overhaul).
  • SEZ & Electronics: Concessional duty for SEZ-to-DTA sales ....
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Budget 2026-27