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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Ad hoc Exemption Order No. 4/2021-Customs
New Delhi, the 3rd May, 2021
G.S.R. (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 circumstance 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 notifications listed in the Appendix below, falling within the Chapter,
heading, sub–heading or tariff item of the First Schedule to the Customs Tariff
Act, 1975 (51 of 1975) as specified in the said notifications, when imported
into India, from the whole of the integrated tax leviable thereon under
sub-section (7) of section 3 of the said Customs Tariff Act, read with section 5
of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), subject to the
conditions specified
in the Annexure to this exemption order.
2. This exemption order shall remain in force upto and inclusive of the 30th day
of June, 2021 and shall also apply to goods which are pending for clearance
on the date of issue of this order.
Appendix
| S.No. |
Notification |
| 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] |
[F.No. CBIC-190354/2/2021-TO(TRU-I)-CBEC]
(Gaurav Singh)
Deputy Secretary to the Government of India
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