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Exemption from Payment of Customs Duty and IGST to specified free gifts, donations, relief and rehabilitation materials imported by Charitable Organisations

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..... HOUSE, WILLINGDON ISLAND, COCHIN-682009 F.No. S. 65/13/2018 CCU Cus. Dated: 18.08.2018. Public Notice 29/2018 Sub: Exemption from Payment of Customs Duty and IGST to specified free gifts, donations, relief and rehabilitation materials imported by Charitable Organisations- reg. In light of the widespread floods which has devastated the lives of the people of Kerala and ha .....

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..... iz., Foodstuffs, Medicines, Medical Stores of perishable nature, Clothing and Blankets imported for the purpose of donation of relief and rehabilitation of people affected by floods have been exempted from the whole of Customs Duty and Integrated Tax. It is to be noted that the above exemption will be in addition to issuance of General Exemption, if any, by CBIC in due course. 3. The above exem .....

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..... elief work and in the distribution of relief supplies to the poor and the needy without any distinction of caste, creed or race; or (b) Otherwise satisfies the Assistant Commissioner in this regard; (iv) The Assistant Commissioner is satisfied, having regard to the activities and bona fides of the importing organisation, the area of its operations; its financial resources; the status of the .....

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..... to the poor and the needy, free of cost without any distinction of caste, creed or race; (vi) Where the said goods have been purchased out of donations received abroad in foreign exchange, the organisation has been permitted to maintain an account abroad by the Reserve Bank of India for the purpose of receiving funds donated overseas. 4. In addition to the above, any importer, may seek Ad h .....

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