Ad hoc Exemption from IGST on imports of specified COVID-19 relief material donated from abroad
GST
Dated:- 3-5-2021
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 injection/ API and Beta Cyclodextrin (SBEBCD), Inflammatory d
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ved free of cost for free distribution for covid relief.
This exemption shall apply till 30th 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 authorise any entity, relief agency or statutory body, for free distribution of such Covid-relief material.
* The said goods can be imported free of cost by a State Government or, any entity/ relief
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