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of <h1>Customs Duty Exemptions Updated for Life-Saving Drugs: New Certification Requirements and Lease Conditions Aligned with GST Act.</h1> The notification amends Notification No. 50/2017-Customs, effective from October 1, 2021, to update exemptions on customs duties for specific life-saving drugs and medicines imported for personal use. It introduces a revised entry for S. No. 607, detailing exemptions for drugs treating Spinal Muscular Atrophy and Duchenne Muscular Dystrophy, among others. The amendment requires certification from health authorities for duty exemptions. Additionally, it modifies conditions for goods leased within India, aligning with the Central Goods and Services Tax Act, 2017, and clarifies procedures for goods supplied by SEZ units to the Domestic Tariff Area.
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