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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>An ad hoc IGST exemption applies to imports of specified COVID-19 relief materials received free of cost for free distribution, subject to conditions: State/UT appointment of a nodal authority to authorise importers; production at customs of a nodal certificate confirming goods are for free distribution; and submission within six (or, if extended, nine) months of a nodal certified statement to the Deputy/Assistant Commissioner of Customs detailing imported and distributed goods. The exemption covers consignments pending clearance and customs formations must expedite clearance and coordinate with State authorities.</description>
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