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TMI BlogAd hoc Exemption from IGST on imports of specified COVID-19 relief material donated from abroadX X X X Extracts X X X X X X X X Extracts X X X X ..... . 146-J, North Block New Delhi, dated 3rd May, 2021 To All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive), All Principal Chief Commissioners/Chief Commissioners of Customs Central tax, All Principal Commissioners/Commissioners of Customs/Customs (Preventive), All Principal Commissioners/Commissioners of Customs Central tax, All Princip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty in the State for the purpose of this exemption. As per section 2 (103) of the Central Goods and Services Tax Act, 2017 , state include a Union territory with Legislature. (ii) The Nodal authority so appointed shall authorise any entity, relief agency or statutory body, for free distribution of such Covid-relief material. (iii). The said goods can be imported free of cost by a State Gov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch consignments pending clearance from Customs as on date of issue of order, i.e., the 3rd May, 2021. 4. Revenue Secretary has also written to all the Chief Secretaries for creation of a State/Union Territory Nodal Agency for taking immediate action for the purpose of imports of such relief material. The State Governments, importers, relief agencies, may approach the customs formation in ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. In case of any difficulty, in implementing the order, the field formations may approach the Joint Secretary (TRU-1) or other officers on email [email protected] , [email protected], or [email protected] . 7. Hindi version will follow. (Gaurav Singh) Deputy Secretary (TRU-I) - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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