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    <description>Exempts IGST on specified imported COVID 19 relief goods listed in the Appendix, effective until end of August 2021, subject to conditions. Exemption requires donation to Central/State Government or, on State authority recommendation, to a relief agency for free distribution; a pre clearance certificate from the Central Government or designated nodal authority confirming intended free distribution; and post import evidence within six months (extendable to nine months) of receipt or distribution certified by the government or nodal authority.</description>
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      <description>Exempts IGST on specified imported COVID 19 relief goods listed in the Appendix, effective until end of August 2021, subject to conditions. Exemption requires donation to Central/State Government or, on State authority recommendation, to a relief agency for free distribution; a pre clearance certificate from the Central Government or designated nodal authority confirming intended free distribution; and post import evidence within six months (extendable to nine months) of receipt or distribution certified by the government or nodal authority.</description>
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