Customs exemption for life saving medicines for personal import allowed with prescribed medical certification and focused transfer conditions. Exemption from customs duty and integrated GST is granted for the import of specified life saving drugs and medicines for personal use, including those for Spinal Muscular Atrophy and Duchenne Muscular Dystrophy, subject to production of a prescribed medical certificate from designated health authorities at clearance or an undertaking to furnish it; failure to produce the certificate attracts duty. The amendment also permits, instead of re-export, lease transfers within India under specified GST Schedule II transactions with procedural bond and notification requirements and special rules where goods are supplied by an SEZ unit to the domestic tariff area.
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.
Customs exemption for life saving medicines for personal import allowed with prescribed medical certification and focused transfer conditions.
Exemption from customs duty and integrated GST is granted for the import of specified life saving drugs and medicines for personal use, including those for Spinal Muscular Atrophy and Duchenne Muscular Dystrophy, subject to production of a prescribed medical certificate from designated health authorities at clearance or an undertaking to furnish it; failure to produce the certificate attracts duty. The amendment also permits, instead of re-export, lease transfers within India under specified GST Schedule II transactions with procedural bond and notification requirements and special rules where goods are supplied by an SEZ unit to the domestic tariff area.
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