Implement GST Council recommendation on IGST on imports related to Spinal Muscular Atrophy disease, etc, as well Condition No. 102 pertaining to Services

Last updated: 04 October 2021

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Quick Summary

This notification, effective from 1st October 2021, implements GST Council recommendations regarding Integrated Goods and Services Tax (IGST) on imports. Specifically, it provides customs duty and IGST exemptions for life-saving drugs used in the treatment of Spinal Muscular Atrophy and Duchenne Muscular Dystrophy, such as Zolgensma and Viltepso, when imported for personal use. It also updates conditions related to the leasing of goods, including those supplied by Special Economic Zone units to Domestic Tariff Area units.

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 46/2021-Customs New Delhi, the 30th September, 2021 G.S.R. 708(E)-In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962(52 of 1962) and sub-section (12) of section 3 of

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FAQ :

The notification provides an exemption from Integrated Goods and Services Tax (IGST) on the import of specific life-saving drugs for the treatment of Spinal Muscular Atrophy and Duchenne Muscular Dystrophy when imported for personal use.

The exemption covers medicines like Zolgensma (Onasemnogene Abeparvovec) and Viltepso (Viltolarsen), as well as any other medicine for the treatment of Spinal Muscular Atrophy or Duchenne Muscular Dystrophy.

The goods must be imported by an individual for personal use, and a certificate from a designated health authority must be produced at the time of clearance, certifying that the medicine is life-saving and exemption is recommended.

This notification comes into force on the 1st day of October, 2021.

Yes, the notification updates conditions concerning the leasing of goods, including provisions for when goods are leased instead of re-exported, and specific conditions for goods supplied by Special Economic Zone units to Domestic Tariff Area units.