Customs Duty exemption on import of ventilators, face masks, PPE & Covid-19 test kits

Customs Duty exemption granted on import of ventilators, face masks, PPE & test kits due to Covid-19

Government of India
Ministry of Finance
Department of Revenue

New Delhi the 9th April 2020

 PRESS NOTE

In the context of Covid-19 situation, considering the immediate requirement of ventilators and other items, the Central Government has granted exemption from Basic Customs Duty and Health cess, on the import of the following goods, with immediate effect:

a. Ventilators  
b. Face masks, surgical masks
c. Personal protection equipment (PPE)
d. Covid-19 test kits
e. inputs for manufacture of the above items

This basic custom duty exemption shall be available up to the 30th September 2020

• Order u/s 69 of the CGST Act has to be communicated before arrest of person concerned– SC
• Refund can not be denied on the ground that it was claimed in a return filed u/s 148 – ITAT
• Distinction between religious & charitable purposes is determined by institution’s primary or dominant object
• Fit case to issue notice u/s 148 – Relevancy of material & application of mind to objections important
• AO is under an obligation to assign reasons for rejecting explanation of the assessee