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
\nAs customs duty is already exempt , these imports will not attract any customs duty or IGST
\nIn 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-
\nS. No.
\nNotification
\nPurpose
\n1
\n27\/2021-Customs dated 20.04.21 (as amended by notification No.29\/2021-Customs dated 30.4.21)
\nRemdesivir injection\/ API and Beta Cyclodextrin (SBEBCD), Inflammatory d<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ved free of cost for free distribution for covid relief. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Ad hoc Exemption from IGST on imports of specified COVID-19 relief material donated from abroad GSTDated:- 3-5-2021Ad 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 … Continue reading “Ad hoc Exemption from IGST on imports of specified COVID-19 relief material donated from abroad”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69109","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69109","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69109"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69109\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69109"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69109"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69109"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nThis 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.
\nThe exemption shall be subject to the following conditions:
\n * 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.
\n * The Nodal authority so appointed shall authorise any entity, relief agency or statutory body, for free distribution of such Covid-relief material.
\n * The said goods can be imported free of cost by a State Government or, any entity\/ relief<\/p>\n
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