Seeks to exempt IGST on imports of specified COVID-19 relief material donated from abroad, up to 30th June, 2021.

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..... hi, the 3rd May, 2021 G.S.R. 316 (E) - In exercise of the powers conferred by sub-section (2) of section 25 of the Customs Act, 1962 (52 of 1962) , the Central Government, under exceptional circumstances prevailing due to the COVID-19 pandemic, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description as specified in the notificat .....

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..... n 1. Notification No. 27/2021-Customs, dated the 20th April, 2021 [G.S.R. 284(E), dated the 20th April, 2021] 2. Notification No. 28/2021-Customs, dated the 24th April, 2021 [G.S.R. 286(E), dated the 24th April, 2021] Annexure Condition No. .....

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..... ertificate. 4. The importer produces before the Deputy or Assistant Commissioner of Customs, as the case may be, 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 statement containing detai .....

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