New Delhi: In view of the COVID-19 pandemic, the Central Government has issued notifications exempting Basic Customs Duty and/or Health cess on imports of a lot of COVID-19 associated aid supplies, for a restricted interval. These include-
“The Central Government had received a number of representations from charitable organizations, corporate entities, and other Associations/ entities outside India seeking exemption from IGST on the import of Covid-19 relief material (already exempted from customs duty), donated/received free of cost from outside India for free distribution. Accordingly, the Central Government has vide Ad hoc exemption Order number 4/2021 dated 3rd May, 2021 has granted exemption from IGST on import of such goods received free of cost for free distribution for covid relief,” mentioned an official launch.
This exemption shall apply till thirtieth June, 2021. It would additionally covers items already imported however mendacity uncleared on the date of its issuance of exemption i.e. May 03.
“This exemption, shall thus enable import of the covid relief supply imported free of cost for free distribution without payment of IGST (upto the 30th June, 2021). As customs duty is already exempt , these imports will not attract any customs duty or IGST,” mentioned a Finance Ministry launch.
These imports will not attract any customs duty or IGST:
- Remdesivir injection/ API and Beta Cyclodextrin (SBEBCD), Inflammatory diagnostic (markers) kits, till thirty first Octber, 2021.
 - Medical grade Oxygen, oxygen remedy associated gear comparable to oxygen concentrators, cryogenic transport tanks, and many others, and COVID-19 vaccines till thirty first July, 2021.
The exemption shall be topic to the next circumstances:
- State Government shall appoint a nodal authority within the State for the aim of this exemption. As per part 2 (103) of the Central Goods and Services Tax Act, 2017, state embrace a Union territory with Legislature.
 - The Nodal authority so appointed shall authorise any entity, aid company or statutory physique, free of charge distribution of such Covid-relief materials.
 - The mentioned items may be imported freed from value by a State Government or, any entity/ aid company/ statutory physique, approved on this regard free of charge distribution anyplace in India.
 - The importer shall earlier than clearance of products from Customs produce a certificates from the mentioned nodal authorities that items are meant free of charge distribution for Covid aid.
 - After imports, the importer shall produce, to the Deputy or Assistant Commissioner of Customs on the port inside a interval of six months from the date of importation or inside such prolonged interval not exceeding 9 months, a easy assertion containing particulars of products imported and distributed freed from value. This assertion shall be licensed by the mentioned nodal authority of the State Government.
