https://www.taxtmi.com/circulars?id=58559 Basic Customs Duty and Integrated Goods and Services Tax are exempted for specified free gifts, donations, and relief materials imported by charitable organisations for free distribution to the poor and needy, subject to conditions: import as free gift or purchase from foreign donations; certificate from State Government or authorised person or satisfaction of the Assistant/Deputy Commissioner as to bona fides; undertaking to furnish distribution certificate within six months or extended period; and, where applicable, permission to maintain an overseas donation account. Ad hoc exemptions for other items may be sought from CBIC and general exemptions apply to other importers. en-us Sat, 18 Aug 2018 00:00:00 +0530 Fri, 21 Dec 2018 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=58559 Basic Customs Duty and Integrated Goods and Services Tax are exempted for specified free gifts, donations, and relief materials imported by charitable organisations for free distribution to the poor and needy, subject to conditions: import as free gift or purchase from foreign donations; certificate from State Government or authorised person or satisfaction of the Assistant/Deputy Commissioner as to bona fides; undertaking to furnish distribution certificate within six months or extended period; and, where applicable, permission to maintain an overseas donation account. Ad hoc exemptions for other items may be sought from CBIC and general exemptions apply to other importers. Circulars Customs Sat, 18 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=58559