Seeks to exempt IGST on imports of specified COVID-19 relief material donated from abroad, up to 30th June, 2021.

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....he 3rd May, 2021 G.S.R. 316 (E) - In exercise of the powers conferred by sub-section (2) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, under exceptional circumstances prevailing due to the COVID-19 pandemic, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description as specified in the notifications li....

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....20th April, 2021 [G.S.R. 284(E), dated the 20th April, 2021] 2. Notification No. 28/2021-Customs, dated the 24th April, 2021 [G.S.R. 286(E), dated the 24th April, 2021] Annexure Condition No. Condition 1. The said goods are imported free of cost for the purpose of Covid relief by a State Government or, any entity, relief agency or statutory body, authorised in this regar....