Govt. further waives IGST on import of COVID-19 medicines etc. for donation to Central/State Government, State authority, relief agency etc.
ANNEXURE
| Sl. No. | Condition |
| 1 | The imported goods are donated to the Central Government or State Government or, on recommendation of State authority, to any relief agency, entity or statutory body (hereinafter referred as ―relief agency‖) for free distribution. |
| 2 | Before clearance of the said goods, the importer submits to the Deputy or the Assistant Commissioner of Customs, a certificate from the Central Government, or a nodal authority [including as appointed by a State Government for the purposes of Ad hoc Exemption Order No. 4/2021-Customs, dated the 3rd May, 2021 {G.S.R. 316(E), dated the 3rdMay, 2021}], that the imported goods are meant for free distribution for COVID relief, as the case may be, by the Central Government, State Government, or a relief agency as recommended by the said nodal authority in such certificate |
| 3 |
The importer produces before the Deputy or the Assistant Commissioner of Customs at the port of import, within a period of six months from the date of importation, or within such extended period not exceeding nine months from the said date as that Deputy or Assistant Commissioner of Customs may allow,- (a) a certificate from the Central Government or State government, as the case may be, that the imported goods were received by them for free distribution; or (b) in case the imported goods are donated to any relief agency on the recommendation of the nodal authority, a statement containing details of the said goods distributed free of cost, duly certified by the said nodal authority of the State Government. |
[F.No. CBIC-190354/37/2021-TO(TRU-I)-CBEC(Pt-I)]
RAJEEV RANJAN, Under Secy
First-time experience in filing appeal was a reasonable and bona fide cause for delay – ITAT condoned delay In a…
Mere nondisclosure of place of destination in the documents cannot be a ground for seizure u/s 129 of GST Act.…
Imposition of exorbitant interest in contemporary commercial practices not against the fundamental policy of Indian Law, or against the morality…
Assessees was not required to prove the “source of the source‟ of funds received as unsecured loans Prior to the…
The contention that during the pendency of case before settlement commission, the assessee must give up his right to contest…
Entire amount of undisclosed money cannot be treated as income and only estimated profit embedded in these transactions may only…