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    <title>Ad hoc Exemption from IGST on imports of specified COVID-19 relief material donated from abroad</title>
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    <description>Ad hoc exemption grants IGST relief on imports of specified COVID-19 relief goods donated from abroad (where customs duty is already exempt), allowing import and free distribution without IGST subject to State appointment of a nodal authority, pre clearance certification by that authority that goods are for free distribution, and submission within six months (or extended up to nine months) of a certified statement to the Deputy/Assistant Commissioner of Customs detailing imported and distributed goods.</description>
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