Goods and Services Tax – GST Dated:- 3-5-2021 – News – 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 imports of a number of COVID-19 related relief materials, for a limited period. These include- S. No. Notification Purpose 1 27/2021-Customs dated 20.04.21 (as amended by notification No.29/2021-Customs dated 30.4.21 ) Remdesivir injectio
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tral Government has vide Ad hoc exemption Order number 4/2021 dated 3 rd May, 2021 has granted exemption from IGST on import of such goods received free of cost for free distribution for covid relief. This exemption shall apply till 30 th June, 2021. It would also covers goods already imported but lying uncleared on the date of its issuance of exemptioni.e. today. The exemption shall be subject to the following conditions: 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. The Nodal authority so appointed shall a
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