IGST exemption for imported goods on lease and lifesaving drugs supplied free, subject to certification and undertaking. The notification inserts two exemptions: IGST exemption for goods, vessels and ships (excluding motor vehicles) imported under lease for use after import; and IGST exemption for lifesaving drugs/medicines supplied free of cost by overseas suppliers to individuals for personal use, subject to certification by designated health authorities and an undertaking to pay differential duty if the imported goods are not used for the declared personal purpose.