{"id":3782,"date":"2025-12-21T19:36:33","date_gmt":"2025-12-21T19:36:33","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=3782"},"modified":"2025-12-21T19:36:35","modified_gmt":"2025-12-21T19:36:35","slug":"dgft-notification-49-2025-dated-09-12-2025-diamond-imprest-imports-exempted-from-igst-and-compensation-cess","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/12\/21\/dgft-notification-49-2025-dated-09-12-2025-diamond-imprest-imports-exempted-from-igst-and-compensation-cess\/","title":{"rendered":"DGFT Notification 49\/2025 Dated 09\/12\/2025 &#8211; Diamond Imprest Imports exempted from IGST and Compensation Cess\u00a0"},"content":{"rendered":"\n<p>The existing provision granted exemption from various customs duties for imports made under the Diamond Imprest Authorisation, including Basic Customs Duty, Additional Customs Duty, Education Cess, Anti- dumping Duty, Countervailing Duty, Safeguard Duty, and Transition Product Specific Safeguard Duty. The revised paragraph retains these exemptions and further extends the benefit by exempting such imports from the entire Integrated Tax and Compensation Cess leviable under Section 3 of Customs Tariff Act.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1fGARqTv_tmDegI7vuhFNhM_X8XMcS9vr\/view?usp=sharing\"><em>(DGFT Notification 49\/2025 Dated 09\/12\/2025)<\/em><\/a><em><\/em><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The existing provision granted exemption from various customs duties for imports made under the Diamond Imprest Authorisation, including Basic Customs [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[59,63],"tags":[],"class_list":["post-3782","post","type-post","status-publish","format-standard","hentry","category-dgft","category-notifications-dgft"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>DGFT Notification 49\/2025 Dated 09\/12\/2025 - Diamond Imprest Imports exempted from IGST and Compensation Cess\u00a0 - Bhatia Bhola &amp; Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/12\/21\/dgft-notification-49-2025-dated-09-12-2025-diamond-imprest-imports-exempted-from-igst-and-compensation-cess\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DGFT Notification 49\/2025 Dated 09\/12\/2025 - Diamond Imprest Imports exempted from IGST and Compensation Cess\u00a0 - Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"og:description\" content=\"The existing provision granted exemption from various customs duties for imports made under the Diamond Imprest Authorisation, including Basic Customs [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/12\/21\/dgft-notification-49-2025-dated-09-12-2025-diamond-imprest-imports-exempted-from-igst-and-compensation-cess\/\" \/>\n<meta property=\"og:site_name\" content=\"Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"article:published_time\" content=\"2025-12-21T19:36:33+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-21T19:36:35+00:00\" \/>\n<meta name=\"author\" content=\"Yash Bhola\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Yash Bhola\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/12\/21\/dgft-notification-49-2025-dated-09-12-2025-diamond-imprest-imports-exempted-from-igst-and-compensation-cess\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/12\/21\/dgft-notification-49-2025-dated-09-12-2025-diamond-imprest-imports-exempted-from-igst-and-compensation-cess\/\"},\"author\":{\"name\":\"Yash Bhola\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\"},\"headline\":\"DGFT Notification 49\/2025 Dated 09\/12\/2025 &#8211; Diamond Imprest Imports exempted from IGST and Compensation Cess\u00a0\",\"datePublished\":\"2025-12-21T19:36:33+00:00\",\"dateModified\":\"2025-12-21T19:36:35+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/12\/21\/dgft-notification-49-2025-dated-09-12-2025-diamond-imprest-imports-exempted-from-igst-and-compensation-cess\/\"},\"wordCount\":85,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"articleSection\":[\"DGFT\",\"DGFT Notifications\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/12\/21\/dgft-notification-49-2025-dated-09-12-2025-diamond-imprest-imports-exempted-from-igst-and-compensation-cess\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/12\/21\/dgft-notification-49-2025-dated-09-12-2025-diamond-imprest-imports-exempted-from-igst-and-compensation-cess\/\",\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/12\/21\/dgft-notification-49-2025-dated-09-12-2025-diamond-imprest-imports-exempted-from-igst-and-compensation-cess\/\",\"name\":\"DGFT Notification 49\/2025 Dated 09\/12\/2025 - Diamond Imprest Imports exempted from IGST and Compensation Cess\u00a0 - Bhatia Bhola &amp; Associates LLP\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/#website\"},\"datePublished\":\"2025-12-21T19:36:33+00:00\",\"dateModified\":\"2025-12-21T19:36:35+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/12\/21\/dgft-notification-49-2025-dated-09-12-2025-diamond-imprest-imports-exempted-from-igst-and-compensation-cess\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/12\/21\/dgft-notification-49-2025-dated-09-12-2025-diamond-imprest-imports-exempted-from-igst-and-compensation-cess\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/12\/21\/dgft-notification-49-2025-dated-09-12-2025-diamond-imprest-imports-exempted-from-igst-and-compensation-cess\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/bhatiabhola.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"DGFT Notification 49\/2025 Dated 09\/12\/2025 &#8211; Diamond Imprest Imports exempted from IGST and Compensation Cess\u00a0\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/bhatiabhola.com\/#website\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"name\":\"Bhatia Bhola & Associates LLP\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/bhatiabhola.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/bhatiabhola.com\/#organization\",\"name\":\"Bhatia Bhola & Associates LLP\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"contentUrl\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"width\":1709,\"height\":376,\"caption\":\"Bhatia Bhola & Associates LLP\"},\"image\":{\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\",\"name\":\"Yash Bhola\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"caption\":\"Yash Bhola\"},\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"DGFT Notification 49\/2025 Dated 09\/12\/2025 - Diamond Imprest Imports exempted from IGST and Compensation Cess\u00a0 - Bhatia Bhola &amp; Associates LLP","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/12\/21\/dgft-notification-49-2025-dated-09-12-2025-diamond-imprest-imports-exempted-from-igst-and-compensation-cess\/","og_locale":"en_US","og_type":"article","og_title":"DGFT Notification 49\/2025 Dated 09\/12\/2025 - Diamond Imprest Imports exempted from IGST and Compensation Cess\u00a0 - Bhatia Bhola &amp; Associates LLP","og_description":"The existing provision granted exemption from various customs duties for imports made under the Diamond Imprest Authorisation, including Basic Customs [&hellip;]","og_url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/12\/21\/dgft-notification-49-2025-dated-09-12-2025-diamond-imprest-imports-exempted-from-igst-and-compensation-cess\/","og_site_name":"Bhatia Bhola &amp; Associates LLP","article_published_time":"2025-12-21T19:36:33+00:00","article_modified_time":"2025-12-21T19:36:35+00:00","author":"Yash Bhola","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Yash Bhola","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/12\/21\/dgft-notification-49-2025-dated-09-12-2025-diamond-imprest-imports-exempted-from-igst-and-compensation-cess\/#article","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/12\/21\/dgft-notification-49-2025-dated-09-12-2025-diamond-imprest-imports-exempted-from-igst-and-compensation-cess\/"},"author":{"name":"Yash Bhola","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c"},"headline":"DGFT Notification 49\/2025 Dated 09\/12\/2025 &#8211; Diamond Imprest Imports exempted from IGST and Compensation Cess\u00a0","datePublished":"2025-12-21T19:36:33+00:00","dateModified":"2025-12-21T19:36:35+00:00","mainEntityOfPage":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/12\/21\/dgft-notification-49-2025-dated-09-12-2025-diamond-imprest-imports-exempted-from-igst-and-compensation-cess\/"},"wordCount":85,"commentCount":0,"publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"articleSection":["DGFT","DGFT Notifications"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/12\/21\/dgft-notification-49-2025-dated-09-12-2025-diamond-imprest-imports-exempted-from-igst-and-compensation-cess\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/12\/21\/dgft-notification-49-2025-dated-09-12-2025-diamond-imprest-imports-exempted-from-igst-and-compensation-cess\/","url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/12\/21\/dgft-notification-49-2025-dated-09-12-2025-diamond-imprest-imports-exempted-from-igst-and-compensation-cess\/","name":"DGFT Notification 49\/2025 Dated 09\/12\/2025 - Diamond Imprest Imports exempted from IGST and Compensation Cess\u00a0 - Bhatia Bhola &amp; Associates LLP","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/#website"},"datePublished":"2025-12-21T19:36:33+00:00","dateModified":"2025-12-21T19:36:35+00:00","breadcrumb":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/12\/21\/dgft-notification-49-2025-dated-09-12-2025-diamond-imprest-imports-exempted-from-igst-and-compensation-cess\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/12\/21\/dgft-notification-49-2025-dated-09-12-2025-diamond-imprest-imports-exempted-from-igst-and-compensation-cess\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/12\/21\/dgft-notification-49-2025-dated-09-12-2025-diamond-imprest-imports-exempted-from-igst-and-compensation-cess\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/bhatiabhola.com\/"},{"@type":"ListItem","position":2,"name":"DGFT Notification 49\/2025 Dated 09\/12\/2025 &#8211; Diamond Imprest Imports exempted from IGST and Compensation Cess\u00a0"}]},{"@type":"WebSite","@id":"https:\/\/bhatiabhola.com\/#website","url":"https:\/\/bhatiabhola.com\/","name":"Bhatia Bhola & Associates LLP","description":"","publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/bhatiabhola.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/bhatiabhola.com\/#organization","name":"Bhatia Bhola & Associates LLP","url":"https:\/\/bhatiabhola.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/","url":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","contentUrl":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","width":1709,"height":376,"caption":"Bhatia Bhola & Associates LLP"},"image":{"@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c","name":"Yash Bhola","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","caption":"Yash Bhola"},"url":"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/"}]}},"jetpack_publicize_connections":[],"_links":{"self":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/3782","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/comments?post=3782"}],"version-history":[{"count":1,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/3782\/revisions"}],"predecessor-version":[{"id":3783,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/3782\/revisions\/3783"}],"wp:attachment":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/media?parent=3782"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/categories?post=3782"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/tags?post=3782"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}