IGST on imports of specified COVID-19 relief material on FOC or Payment basis for free distribution
The CBIC vide Notification No. 32/2021- Customs dated May 31, 2021 provided exemption from IGST on import of following material from abroad on goods listed in below mentioned notifications till August 31, 2021:
| S. No. | Notification No. | Purpose |
| 1 | NN 27/2021-Customs dated 20.04.2021 (as amended by Notification No. 29/2021-Customs dated 30.4.2021 |
Remdesivir injection/ API and Beta Cyclodextrin (SBEBCD), Inflammatory diagnostic (markers) kits. |
| 2 | NN 28/2021-Customs dated 24.04.2021 (as amended by Notification No. 31/2021- Customs dated 31.05.2021) |
Medical grade oxygen, oxygen therapy-related equipment such as oxygen concentrators, cryogenic transport tanks, etc., COVID-19 vaccines, and Amphotericin B. |
a. Exemption from IGST on import of COVID-19 relief material import on FOC basis and distribution FOC basis – It has been exempted vide Ad hoc exemption Order No. 04/2021 dated May 03, 2021 subject to specified conditions up to June 30, 2021 and, now, this is further extended till August 31, 2021 vide Ad hoc Exemption Order No. 05/2021-Customs dated May 31, 2021.
b. Exemption from IGST on import of COVID-19 relief material import on payment basis and distribution FOC basis – It has been exempted vide Notification No. 32/2021- Customs dated May 31, 2021 subject to specified conditions, supra and valid up to August 31, 2021.
