The CBIC issued Notifications Nos. 21/2025 Customs and 22/2025 Customs, both dated March 28, 2025, amending Notifications No. 22/2022 Customs and No. 25/2021 Customs, respectively. These amendments are related to the implementation of the India-UAE CEPA and the India-Mauritius CECPA. Both notifications substitute various Tables in the principle notifications, and these changes will come into effect from April 1, 2025.
The Complete Notifications can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/03/CBIC-NNo.-2122_2025-Customs_28.03.2025.pdf