TaxTMI 
TaxTMI 
Exemption from Payment of Customs Duty and IGST to specified free gifts, donations, relief and rehabilitation materials imported by Charitable Organisations
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....-682009 F.No. S. 65/13/2018 CCU Cus. Dated: 18.08.2018. Public Notice 29/2018 Sub: Exemption from Payment of Customs Duty and IGST to specified free gifts, donations, relief and rehabilitation materials imported by Charitable Organisations- reg. In light of the widespread floods which has devastated the lives of the people of Kerala and has necessitated urgent rescue operations and setting u....
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....ture, Clothing and Blankets imported for the purpose of donation of relief and rehabilitation of people affected by floods have been exempted from the whole of Customs Duty and Integrated Tax. It is to be noted that the above exemption will be in addition to issuance of General Exemption, if any, by CBIC in due course. 3. The above exemption can be claimed by any Charitable Organisations in Compl....
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....the needy without any distinction of caste, creed or race; or (b) Otherwise satisfies the Assistant Commissioner in this regard; (iv) The Assistant Commissioner is satisfied, having regard to the activities and bona fides of the importing organisation, the area of its operations; its financial resources; the status of the donor, the nature, value and quantity of the goods imported; the food and....
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....creed or race; (vi) Where the said goods have been purchased out of donations received abroad in foreign exchange, the organisation has been permitted to maintain an account abroad by the Reserve Bank of India for the purpose of receiving funds donated overseas. 4. In addition to the above, any importer, may seek Ad hoc exemption under Section 25 (2) of Customs Act, 1962 for import of any goods ....