IGST exemption on COVID 19 relief imports allowed where goods are donated and certified for free distribution under specified conditions. Exempts IGST on specified imported COVID 19 relief goods listed in the Appendix, effective until end of August 2021, subject to conditions. Exemption requires donation to Central/State Government or, on State authority recommendation, to a relief agency for free distribution; a pre clearance certificate from the Central Government or designated nodal authority confirming intended free distribution; and post import evidence within six months (extendable to nine months) of receipt or distribution certified by the government or nodal authority.