Seeks to exempt IGST on imports of specified COVID-19 relief material subject to specified conditions, up to 31st August, 2021

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....b-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3 of the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act), the Central Government, 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 listed in the Appendix belo....

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....th 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 imported goods are donated to the Central Government or State Government or, on recommendation of State authority, to any relief agency, entity or statutory body (hereinafter referred as "relief agency") for free distribution. ....