1

31 May, 2021

Notification No. 32/2021 Custom

Seeks to exempt whole IGST on imports of specified COVID-19 relief material subject to specified conditions, up to 31st August, 2021.

Eligible goods are specified in appendix to this notification.

Why separate notification issued?
As per recent judgement of Delhi High Court and recommendation of GST Council, IGST exemption has now been extended to paid imports of COVID material in addition to free import of goods.

2

31 May, 2021

Order No. 05/2021 Custom

Seeks to extend ad hoc exemption from whole of IGST from 30th June 2021 to 31st Aug 2021 on import of specified COVID relief goods free of cost, for free distribution in India.

Eligible goods are specified in appendix to this order.

3

7 May, 2021

FAQ

FAQ on Ad hoc Exemption Order No. 4/2021-Customs dated 3 May, 2021 exempting IGST on imports of specified COVID-19 relief material.

4

3 May, 2021

Order No. 04/2021 Custom

Ad hoc Exemption from whole of IGST on import of specified COVID relief goods free of cost, for free distribution in India. The said exemption is applicable upto 30th June 2021.

Eligible goods are specified in appendix to this order.

5

24 Apr, 2021

Notification No. 28/2021 Custom

Duty relief on specified COVID Items.

6

20 Apr, 2021

Notification No. 27/2021 Custom

Duty relief on specified COVID Items.