Section 32, The Finance Act, 2016

The Finance Act, 2006 is amended by the repeal andreplacement of section 4 with the following new section- 4 (1) Ministries, Departments and Agencies (MDAs) shall make provision for import duty and liability of GST for all imports and contracts that are subject to taxes. (2) For the avoidance of doubt, all MDAs shall be liable to pay import duty and GST on their imports.