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IGST on imports of certain COVID-19 relief material authorized by State Governments subject to specified conditions

 Notice Date : 04 May 2021


FN. S/22-Gen-20/2020-21/AM (I)/JNCH

Dated 04.05.2021

PUBLIC NOTICE No – 42/2021
DIN – 20210578NW00000000CB

Subject: Ad hoc Exemption No. 04/2021-Customs valid ON 30.06.2021 from IGST on imports of certain COVID-19 relief material authorized by State Governments subject to specified conditions- reg.

Kind attention of Importers/Custom Brokers and other stakeholders is drawn to the Central Government Ad hoc exemption order No. 04/2021-Customs dated 01-05-2021 (Annexure-A) and CBIC Instruction No. 09/2021-Customs dated 03.05.2021 (Annexure-B).

2. The Ad hoc exemption from IGST is provided to certain goods when received free of cost for free distribution anywhere in India for COVID relief. The said goods are to be imported free of cost for purpose of COVID relief by a State Government or, any entity/relief agency/statutory body, authorized in this regard by the Nodal Authority appointed by State Government for the purpose of this exemption, for free distribution in India for purpose of COVID relief, As per CGST Act, 2017, State includes a Union Territory with Legislature.

3. The Ad hoc exemption is applicable only to goods specified in Notification No. 27/2021-Customs, as amended by No. 29/2021-Customs (Annexure-C) and No. 28/2021-Customs (Annexure-D)

4. At the time of import, the importer shall, before clearance of goods from Customs, produce a Certificate in the prescribed format (Annexure-E) from the above referred Nodal Authority.

5. Shri Dipin Singla, Additional Commissioner of Customs, JNCH (Tel- 9711105944, adccccau-jnch@gov.in) is the Nodal Officer for imports of such relief materials at Nhava Sheva (INNSA1). The relevant importer authorized by the Nodal Authority/such importer’s Custom Broker may approach the Nodal Officer for any assistance and the Nodal Officer shall coordinate the ground level facilitation as necessary in the relevant case for the purpose of import In addition, all the Customs officers and staff concerned in the dealing with such imports induding in the Assessing Groups, Docks, RMSFC, TSK, etc. shall ensure seamless dearance without loss of time and would, for this purpose also coordinate as necessary with other stakeholders. This shall be a Standing Order for the officers and staff of Customs.

This issues with the concurrent approval of Pr. Commissioner/Commissioners NS-Gen, I, III and V.

(U. Niranjan)
Pr. Commissioner of Customs

Copy to:

1, Chief Commissioner of Customs, Nhava Sheva

2. Pr. Commissioner/Commissioner NS-G/NS-I/NS-II/NS-III/NS-Audit/NS-V, Nhava Sheva

3. Additional/Joint/Dy./Asstt. Commissioners of Customs, Nhava Sheva

4. Sections/Groups/Docks/TSK/RMSFC Nhava Sheva

5. Partner Government Agencies (PGAs)

6. Members of the Trade (MANSA, CSLA, CFSAL etc.) as per mailing list

7. Custom Brokers – BCBA/WISA for appropriate action

8. AC/DC, EDI for uploading on .INCH website

Please refer to the attached file for details


on 06 May 2021
Notification No : PUBLIC NOTICE No – 42/2021
Published in Miscellaneous
Source : , http://www.jawaharcustoms.gov.in/pdf/PN-2021/PN-42-2021.pdf

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