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    <title>Ad hoc Exemption Order No. 4/2021-Customs dated 3 May, 2021 (said Order) exempting IGST on imports of specified COVID-19 relief material subject to conditions</title>
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    <description>IGST exemption applies only where specified COVID 19 relief goods are imported free of cost by a State Government or an entity, relief agency, or statutory body authorised by a State nodal authority; the authorised importer must produce the nodal authorisation and a nodal authority certified statement of goods distributed free at the time of customs clearance. A single certificate may cover multiple consignments but should specify port wise anticipated imports, and any acceptable certificate format containing prescribed information will be accepted by Customs.</description>
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      <description>IGST exemption applies only where specified COVID 19 relief goods are imported free of cost by a State Government or an entity, relief agency, or statutory body authorised by a State nodal authority; the authorised importer must produce the nodal authorisation and a nodal authority certified statement of goods distributed free at the time of customs clearance. A single certificate may cover multiple consignments but should specify port wise anticipated imports, and any acceptable certificate format containing prescribed information will be accepted by Customs.</description>
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