February, 2024 – Issue No. III


The Central Government notified Chapter 01-39 of Schedule 2 (Export Policy) of ‘Indian Trade Classification (Harmonised System) of Export Items, 2023’ [Chapter 01-39 of Schedule 2 (Export Policy) of ITC (HS), 2023] as enclosed in the annexure to the Notification 60/203 dated 13.2.2024.  Chapter 01-39 of Schedule 2 of ITS (HS), 223 contains current export policy of items indicated along with policy conditions to be fulfilled, if any. The same is available on the DGFT Website (www.dgft.gov.in) under heading captioned ‘ITC (HS) based Export Policy (Chapter 01-39)’. This shall come into force with immediate effect.

The Indian Tax Advisors