MoF issued exemption on AIDC for Ammonium

Apr 03, 2026 | by TeamLease RegTech Legal Research Team

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Finance & Taxation Compliance The Ministry of Finance (MoF) on April 01, 2026, issued exemption on AIDC for Ammonium Nitrate (April 1, 2026).

The Central Government, under Section 25 of the Customs Act, 1962, has granted exemption from Agriculture Infrastructure and Development Cess (AIDC) on specified goods in public interest.

Under this notification, Ammonium Nitrate (Tariff Item 3102 30 00) is exempted from AIDC beyond the prescribed rate, effectively making the cess Nil for the specified period.

The notification is effective from April 2, 2026, to June 30, 2026 (inclusive).

[Notification No. 13/2026–Customs]

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