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

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..... ted 3rd May, 2021 To All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive), All Principal Chief Commissioners/Chief Commissioners of Customs & Central tax, All Principal Commissioners/Commissioners of Customs/Customs (Preventive), All Principal Commissioners/Commissioners of Customs & Central tax, All Principal Director Generals/Director Generals under CBIC. .....

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..... f the Central Goods and Services Tax Act, 2017, state include a Union territory with Legislature. (ii) The Nodal authority so appointed shall authorise any entity, relief agency or statutory body, for free distribution of such Covid-relief material. (iii). The said goods can be imported free of cost by a State Government or, any entity/ relief agency/ statutory body, authorized in this regard .....

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..... he 3rd May, 2021. 4. Revenue Secretary has also written to all the Chief Secretaries for creation of a State/Union Territory Nodal Agency for taking immediate action for the purpose of imports of such relief material. The State Governments, importers, relief agencies, may approach the customs formation in case they face any difficulty. Chief Commissioners may suitably sensitize the Nodal officer .....

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