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Seeks to exempt IGST on imports of specified COVID-19 relief material donated from abroad, up to 30th June, 2021. - Ad hoc Exemption Order No. 4/2021-Customs - Customs -Tariff

Extract

..... cations listed in the Appendix below, falling within the Chapter, heading, sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in the said notifications, when imported into India, from the whole of the integrated tax leviable thereon under sub-section (7) of section 3 of the said Customs Tariff Act, read with section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), subject to the conditions specified in the Annexure to this .....

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Seeks to exempt IGST on imports of specified COVID-19 relief material donated from abroad, up to 30th June, 2021. - Ad hoc Exemption Order No. 4/2021-Customs - Customs -Tariff

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..... e imported goods are meant for free distribution for Covid relief, by the State Government, or the entity, relief agency or statutory body, as specified in such certificate. 4. The importer produces before the Deputy or Assistant Commissioner of Customs, as the case may be, at the port of import within a period of six months from the date of importation, or within such extended period not exceeding nine months from the said date as that Deputy or Assistant Commissioner of Customs may allow, a st .....

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Seeks to exempt IGST on imports of specified COVID-19 relief material donated from abroad, up to 30th June, 2021. - Ad hoc Exemption Order No. 4/2021-Customs - Customs -Tariff

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