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    <description>IGST exemption applies to specified imported goods where the conditions of the applicable exemption route are fulfilled. The customs system contains entries under Notification No. 32/2021-Customs for goods corresponding to earlier exemption notifications. Importers and customs brokers seeking this exemption must select the applicable serial number in Annexure A. The existing system procedure for IGST exemption claims under the ad hoc exemption order remains unchanged.</description>
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