Govt Notifies Customs Duty Relief for Specified Defence Imports [Read Notification]
The Ministry of Finance (Department of Revenue) has recently issued a notification (Notification No. 37/ 2025-Customs dated 17th of September, 2025), to amend its earlier notification No. 19/2019-Customs, dated the 6th July, 2019.
As per the notification, the central government, under the power granted by section 25(21) of the Customs Act, 1962 (52 of 1962), has annouced Integrated Goods and Services Tax (IGST) exemption to the specified defence equipment and their parts.
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The newly added items include Flight Motion Simulators, Target Motion Simulators, parts of military aircraft, sub-assemblies, ejection seats, communication devices, high-performance drone batteries, underwater rescue and unmanned vessels, and even ship-launched missiles and rockets. Here is the detailed list:
| Sl.No. | Chapter or Heading or Sub-heading or tariff item | Description of goods |
| “24 | 88, 8536 | Flight Motion Simulator and its parts |
| 25 | 88, 8536 | Target Motion Simulator and its parts |
| 26 | Any Chapter | Parts, sub-assemblies of HACFS |
| 27 | 84, 85 | Low noise amplifier (Hermetic sealed), vent guide assembly-Return vent guided assembly-supply, vent guide assembly-NBC for MRSAM system |
| 28 | 84, 85, 87, 90, 93 | Parts and sub-assemblies of IAWDS |
| 29 | 88 | Military transport aircraft (C-140, C-295 MW) |
| 30 | 89 | Deep submergence rescue vessel |
| 31 | 89 | Unmanned Underwater vessels/platforms |
| 32 | 8807 | Ejection Seats for fighter aircrafts |
| 33 | 8506 | High performance batteries for drones and specialised equipment |
| 34 | 8525 | Communication devices including software defined radios with component and accessories |
| 35 | 9019, 9020 | Air diving, rebreather sets, diving systems, components and accessories |
| 36 | 89 | Sonobouys for Naval Air Assets |
| 37 | 93 | Ship launched missiles |
| 38 | 93 | Rockets with calibre more than 100 mm |
| 39 | 88 | RPA (Remote Pilot Aircraft) for military use |
| 40 | Any Chapter | Parts, sub-assemblies, spares, accessories, tools, testing equipment, literature for goods like artillery weapons, rifles, aircrafts, missiles, etc. except for 12.7mm SRCG, 155mm/45 Cal, Dhanush, L-70 Gun, 84mm RL Mk-III, AK-630 Naval Guns, Light Machine Guns, MAG Gun |
| 41 | 49 | Technical documentation in respect of Goods mentioned at Sl.Nos. 1 to 40 above” |
