The Ministry of Finance (MoF), Department of Revenue, on April 01, 2026, issued a customs notification granting partial exemption from Agriculture Infrastructure and Development Cess (AIDC) under the Customs Act, 1962 read with the Finance Act, 2021.
The notification specifies that Ammonium Nitrate (Tariff Item 3102 30 00) will attract AIDC at a reduced rate (effectively Nil beyond the prescribed limit), thereby lowering the overall cess burden on its import.
This exemption is temporary in nature, coming into force from April 02, 2026 and remaining valid up to June 30, 2026, aimed at providing relief in the specified sector.
[Notification No. 13/2026–Customs]
