CBIC has issued an order for the Ad-hoc exemptions of certain goods from IGST when imported in India

May 04, 2021 | by Avantis RegTech Legal Research Team

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Finance & Taxation Compliance

The Central Board of Indirect Taxes and Customs (CBIC) on May 03, 2021 has issued an order for the Ad-hoc exemption under exceptional circumstances prevailing due to the COVID-19 pandemic, exempts the goods of the description when imported into India, from the whole of the integrated tax leviable thereon subject to the conditions specified. 

The following conditions are applicable: 

• The said goods are imported free of cost for the purpose of Covid relief by a State Government or, any entity, relief agency or statutory body, authorised in this regard by any State Government.

• The said goods are received from abroad for free distribution in India for the purpose of Covid relief.

• Before clearance of the goods, the importer produces to the Deputy or Assistant Commissioner of Customs, as the case may be, a certificate from a nodal authority, appointed by a State Government, that the 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.

• 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 statement containing details of goods distributed free of cost duly certified by the said nodal authority of the State Government.

[Order No. 4/2021- Customs]

 


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