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Ad hoc Exemption from IGST on imports of specified COVID-19 relief material donated from abroad - Customs - Instruction No. 09/2021

Extract

..... l Commissioners/Commissioners of Customs & Central tax, All Principal Director Generals/Director Generals under CBIC. Madam/Sir Subject: Ad hoc Exemption from IGST on imports of specified COVID-19 relief material donated from abroad - regarding Kind attention is drawn to the Ad hoc Exemption Order No. 4/2021-Customs, dated 3rd May, 2021 wherein exemption from IGST has been granted, in circumstances of exceptional nature, to goods specified in the following Customs notifications: i. 27/2021-C .....

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Ad hoc Exemption from IGST on imports of specified COVID-19 relief material donated from abroad - Customs

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..... ribution for Covid relief. (v) 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. 3. Field formations may take special note that the exemption order shall .....

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Ad hoc Exemption from IGST on imports of specified COVID-19 relief material donated from abroad - Customs

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