| Date: |
31-05-2021
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| Notification No: |
Notification No.32/2021-Customs
|
| Issuing Authority: |
Indian Customs
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| Type: |
Tariff
|
| File No: |
[F.No. CBIC-190354/37/2021-TO(TRU-I)-CBEC(Pt-I)] |
| Subject: |
Seeks to exempt IGST on imports of specified COVID-19 relief material subject to specified conditions, up to 31st August, 2021.
|
|
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No.32/2021-Customs
New Delhi, the 31st May, 2021
G.S.R. (E)…- In exercise of the powers conferred
by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and
sub-section (12) of section 3 of the Customs Tariff Act, 1975 (51 of 1975)
(hereinafter referred to as the Customs Tariff Act), the Central Government, 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 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
notification.
2. This notification shall remain in force upto and inclusive
of the 31st day of August, 2021 and shall also apply to
goods which are pending for clearance on the date of coming into force of this
notification.
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-190354/37/2021-TO(TRU-I)-CBEC(Pt-I)]
(Rajeev Ranjan)
Under Secretary to the Government of India
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