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

Last updated: 04 May 2021

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An ad hoc exemption from Integrated Goods and Services Tax (IGST) has been granted for specified COVID-19 relief materials donated from abroad. This exemption applies to goods imported free of cost for free distribution within India, provided certain conditions are met. These include the appointment of a State Government nodal authority to authorise distribution and the importer providing a certificate confirming the goods are for COVID relief.

Instruction No. 09/2021-Customs F. No. CBIC-190354/2/2021-TO (TRU-I)-CBEC Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs (Tax Research Unit) Room No. 146-J, North Block New Delhi, dated 3rd May, 2021 To All Principal Chief Commissioners/Chief Commissioners of Customs/Customs(Preventive), All Principal Chief Commissioners/Chief Commissioners of Customs Centraltax, All Principal Commissioners/Commissioners of Customs/Customs (Preventive),

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1999

(Excl. of GST ₹359)

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3499

(Excl. of GST ₹629)

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4999

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FAQ :

The notification grants an ad hoc exemption from IGST on imports of specified COVID-19 relief materials donated from abroad for free distribution in India.

A State Government must appoint a nodal authority, who then authorises an entity for free distribution. The goods must be imported free of cost, and the importer must provide a certificate confirming they are for COVID relief and a statement of distribution within nine months.

State Governments, or any entity, relief agency, or statutory body authorised by the State's nodal authority can import these goods.

Yes, the exemption order applies to all such consignments pending clearance from Customs as of 3rd May 2021.

Importers, relief agencies, and State Governments facing difficulties can approach the customs formation or contact the Joint Secretary (TRU-1) or other officers via email.

Notification No : Instruction No. 09/2021-Customs
Source : https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-instructions/cs-instructions-2021/cs-ins-09-2021.pdf

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