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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IGST exemption on imported COVID relief goods permits tax relief where donated goods are imported for free distribution. Exempts IGST on specified imported goods donated free of cost for COVID relief when imported for free distribution in India, subject to conditions: the importer must be a State Government or authorised entity, obtain a pre clearance certificate from a State appointed nodal authority confirming the goods are for free distribution for COVID relief, and within six months of importation (or an authorised extension up to nine months) submit a nodal authority certified statement detailing goods distributed free of cost.
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.
IGST exemption on imported COVID relief goods permits tax relief where donated goods are imported for free distribution.
Exempts IGST on specified imported goods donated free of cost for COVID relief when imported for free distribution in India, subject to conditions: the importer must be a State Government or authorised entity, obtain a pre clearance certificate from a State appointed nodal authority confirming the goods are for free distribution for COVID relief, and within six months of importation (or an authorised extension up to nine months) submit a nodal authority certified statement detailing goods distributed free of cost.
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