Ad hoc Exemption from IGST on imports of specified COVID-19 relief material donated from abroad

Last updated: 03 May 2021

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The Central Government has introduced an ad hoc exemption from Integrated Goods and Services Tax (IGST) on imported COVID-19 relief materials that are donated from abroad and intended for free distribution. This exemption, which applies until 30th June 2021, covers goods already imported but not yet cleared. To benefit, a State Government-appointed nodal authority must authorise the distribution, and importers must provide certification that the goods are for free COVID relief distribution.

As customs duty is already exempt, these imports will not attract any customs duty or IGST In view of the COVID-19 pandemic, the Central Government has issued notifications exempting Basic Customs Duty and/or Health cess on imports of a number of COVID-19 related relief materials, for a limited period. These include- S. No. Notification Purpose 1. 27/2021-Customs dated 20.04.21 (as amended by notification No

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1 Year PLAN - Rs.~~1999~~

1799

(Excl. of GST ₹323)

2 Years PLAN - Rs.~~3499~~

3149

(Excl. of GST ₹566)

BEST VALUE

3 Years PLAN - Rs.~~4999~~

4499

(Excl. of GST ₹809)

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FAQ :

The notification grants an ad hoc exemption from IGST on imported COVID-19 relief materials donated from abroad and meant for free distribution.

The exemption covers goods received free of cost for free distribution for COVID relief, including items like Remdesivir, oxygen, oxygen concentrators, and COVID-19 vaccines, provided they are already exempt from customs duty.

This IGST exemption is valid until 30th June 2021.

Yes, the exemption also covers goods that were imported before the exemption order but were lying uncleared on the date of its issuance.

Conditions include the appointment of a State Government nodal authority to authorise distribution, importation by authorised entities for free distribution, and providing a certificate from the nodal authority confirming the goods are for free COVID relief distribution.

Importers must submit a certified statement to the Customs authorities within six months (extendable to nine months) detailing the imported goods and their free distribution.

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Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

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