COVID-19 relief imports exempted from IGST if authorised by state nodal authority and certified for free distribution. An ad hoc IGST exemption applies to imports of specified COVID-19 relief materials received free of cost for free distribution, subject to conditions: State/UT appointment of a nodal authority to authorise importers; production at customs of a nodal certificate confirming goods are for free distribution; and submission within six (or, if extended, nine) months of a nodal certified statement to the Deputy/Assistant Commissioner of Customs detailing imported and distributed goods. The exemption covers consignments pending clearance and customs formations must expedite clearance and coordinate with State authorities.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
COVID-19 relief imports exempted from IGST if authorised by state nodal authority and certified for free distribution.
An ad hoc IGST exemption applies to imports of specified COVID-19 relief materials received free of cost for free distribution, subject to conditions: State/UT appointment of a nodal authority to authorise importers; production at customs of a nodal certificate confirming goods are for free distribution; and submission within six (or, if extended, nine) months of a nodal certified statement to the Deputy/Assistant Commissioner of Customs detailing imported and distributed goods. The exemption covers consignments pending clearance and customs formations must expedite clearance and coordinate with State authorities.
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