{"id":19164,"date":"2021-05-03T21:14:34","date_gmt":"2021-05-03T15:44:34","guid":{"rendered":"http:\/\/udaen.info\/?p=19164"},"modified":"2021-05-03T21:14:34","modified_gmt":"2021-05-03T15:44:34","slug":"ad-hoc-exemption-from-igst-on-imports-of-specified-covid-19-relief-material-donated-from-abroad","status":"publish","type":"post","link":"https:\/\/udaen.info\/?p=19164","title":{"rendered":"Ad hoc Exemption from IGST on imports of specified COVID-19 relief material donated from abroad"},"content":{"rendered":"

Ministry of Finance<\/p>\n

Ad hoc Exemption from IGST on imports of specified COVID-19 relief material donated from abroad<\/p>\n

As customs duty is already exempt , these imports will not attract any customs duty or IGST<\/h2>\n

\n

In view of the COVID-19 pandemic, the Central Government has issued notifications exempting Basic Customs Duty and\/or Health cess on imports of a number of COVID-19 related relief materials, for a limited period. These include<\/strong><\/b>–<\/p>\n

\n\n\n\n\n\n
S. No.<\/strong><\/b><\/td>\nNotification<\/strong><\/b><\/td>\nPurpose<\/strong><\/b><\/td>\n<\/tr>\n
\n
    \n
  1. <\/li>\n<\/ol>\n<\/td>\n
27\/2021-Customs dated 20.04.21 (as amended by notification No.29\/2021-Customs dated 30.4.21)<\/td>\nRemdesivir injection\/ API and Beta Cyclodextrin (SBEBCD), Inflammatory diagnostic (markers) kits, till 31st<\/sup>\u00a0Octber,2021<\/td>\n<\/tr>\n
\n
    \n
  1. <\/li>\n<\/ol>\n<\/td>\n
28\/2021-Customs dated 24.04.21<\/td>\nMedical grade Oxygen, oxygen therapy related equipment such as oxygen concentrators, cryogenic transport tanks, etc, and COVID-19 vaccines till 31st<\/sup>\u00a0July, 2021<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\n

The Central Government had received a number of representations from charitable organizations, corporate entities, and other Associations\/ entities outside India seeking exemption from IGST on the import of Covid-19 relief material (already exempted from customs duty), donated\/received free of cost from outside India for free distribution.\u00a0Accordingly, the Central Government has vide Ad hoc exemption Order number 4\/2021 dated 3rd<\/sup>\u00a0May, 2021 has granted exemption from IGST on import of such goods received free of cost for free distribution for covid relief.<\/strong><\/b><\/p>\n

This exemption shall apply till 30th<\/sup>\u00a0June, 2021. It would also covers goods already imported but lying uncleared on the date of its issuance of exemptioni.e. today.<\/strong><\/b><\/p>\n

The exemption shall be subject to the following conditions:<\/strong><\/b><\/p>\n

    \n
  1. State Government shall appoint a nodal authority in the State for the purpose of this exemption. As per section 2 (103) of the Central Goods and Services Tax Act, 2017, state include a Union territory with Legislature.<\/li>\n
  2. The Nodal authority so appointed shall authorise any entity, relief agency or statutory body, for free distribution of such Covid-relief material.<\/li>\n
  3. The said goods can be imported free of cost by a State Government or, any entity\/ relief agency\/ statutory body, authorized in this regard for free distribution anywhere in India.<\/li>\n
  4. The importer shall before clearance of goods from Customs produce a certificate from the said nodal authorities that goods are meant for free distribution for Covid relief.<\/li>\n
  5. After imports, the importer shall produce, to the Deputy or Assistant Commissioner of Customs at the port within a period of six months from the date of importation or within such extended period not exceeding nine months, a simple statement containing details of goods imported and distributed free of cost. This statement shall be certified by the said nodal authority of the State Government.<\/li>\n<\/ol>\n

    \n

    This exemption, shall thus enable import of the covid relief supply imported free of cost for free distribution without payment of IGST (upto the 30th<\/sup>\u00a0June, 2021).<\/strong><\/b><\/p>\n

    As customs duty is already exempt , these imports will not attract any customs duty or IGST.<\/strong><\/b><\/p>\n","protected":false},"excerpt":{"rendered":"

    Ministry of Finance Ad hoc Exemption from IGST on imports of specified COVID-19 relief material donated from abroad As customs duty is already exempt , these imports will not attract any customs duty or IGST In view of the COVID-19 pandemic, the Central Government has issued notifications exempting Basic Customs Duty and\/or Health cess on […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"_monsterinsights_skip_tracking":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[1],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/udaen.info\/index.php?rest_route=\/wp\/v2\/posts\/19164"}],"collection":[{"href":"https:\/\/udaen.info\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/udaen.info\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/udaen.info\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/udaen.info\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=19164"}],"version-history":[{"count":1,"href":"https:\/\/udaen.info\/index.php?rest_route=\/wp\/v2\/posts\/19164\/revisions"}],"predecessor-version":[{"id":19165,"href":"https:\/\/udaen.info\/index.php?rest_route=\/wp\/v2\/posts\/19164\/revisions\/19165"}],"wp:attachment":[{"href":"https:\/\/udaen.info\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19164"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/udaen.info\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=19164"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/udaen.info\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19164"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}