{"id":1606,"date":"2021-05-29T06:48:01","date_gmt":"2021-05-29T06:48:01","guid":{"rendered":"https:\/\/www.akgvg.com\/blog\/?p=1606"},"modified":"2021-06-11T06:41:20","modified_gmt":"2021-06-11T06:41:20","slug":"government-supports-importers-to-help-india-fight-with-covid-19","status":"publish","type":"post","link":"https:\/\/www.akgvg.com\/blog\/government-supports-importers-to-help-india-fight-with-covid-19\/","title":{"rendered":"Government Supports Importers To Help India Fight With Covid-19"},"content":{"rendered":"

\"Government<\/p>\n

In view of the ongoing pandemic crisis in India, the government is playing a crucial role in dealing with the worst situation ever faced by the country. The second wave of COVID-19 has hit the country badly as cases swept across all corners leading to increased demand for medical products. As cases rose rapidly, India started facing a huge shortage of medical supplies. Thus, to address the needs of the people and increase the production and supply of anti-COVID-19 drugs, the government is providing relaxations in the import of medical goods in India.<\/p>\n

The import of goods or services is subject to IGST and basic customs duty along with health cess. The Central Government has exempted COVID-19 related relief materials from the duty of customs leviable thereon for a limited period vide several notifications. Following is the summarized view of notifications issued for exemption of medical supplies:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Notification No. 27\/2021 & 29\/2021 \u2013 Customs Dated 20th April 2021 & 30th April 2021 respectively<\/strong><\/td>\n<\/tr>\n
Chapter or heading or sub\u2013heading or tariff item<\/td>\nDescription of goods (exempted from whole of custom duty<\/u><\/strong>) applicable up to 31st<\/sup> October\u20192021<\/u><\/strong><\/td>\n<\/tr>\n
29<\/td>\nRemdesivir Active Pharmaceutical Ingredients<\/td>\n<\/tr>\n
29<\/td>\nBeta Cyclodextrin (SBEBCD) used in manufacture of Remdesivir, subject to the condition that the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017.<\/td>\n<\/tr>\n
30<\/td>\nInjection Remdesivir<\/td>\n<\/tr>\n
3002 3822<\/td>\nInflammatory Diagnostic (marker) kits, namely- IL6, D-Dimer, CRP (C-Reactive Protein), LDH (Lactate De-Hydrogenase), Ferritin, Pro Calcitonin (PCT) and blood gas reagents.<\/td>\n<\/tr>\n
Notification No. 30\/2021 \u2013 Customs Dated. 1st May, 2021<\/strong><\/td>\n<\/tr>\n
Reduced IGST<\/strong> rate up to<\/strong> 30th June, 2021<\/strong><\/u>on Oxygen Concentrator imported in India for personal use falling under Heading 9804 of the First Schedule to the Customs Tariff Act, 1975 from 28% to 12%<\/strong><\/u> to bring IGST rate on such personal imports at par with commercial imports of the same.<\/td>\n<\/tr>\n
\u00a0<\/strong><\/td>\n<\/tr>\n
Notification No. 28\/2021 \u2013 Customs Dated. 24th April, 2021<\/strong><\/td>\n<\/tr>\n
Numerous medical supplies including medical oxygen, Oxygen canister, Oxygen storage tanks, Oxygen generator, ISO containers for Shipping Oxygen, Cryogenic road transport tanks for Oxygen etc have been exempted from whole of Custom duty and Health cess<\/u> <\/strong>up to 31st July,2021<\/u>. (<\/strong>For exhaustive list of items, refer the notification mentioned above)<\/td>\n<\/tr>\n
<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Note:<\/strong> Only custom duty has been waived on the items listed in notification No. 27 and 29 whereas notification no. 28 provide an exemption to Custom duty along with health cess<\/u><\/strong> on the items specified.<\/p>\n

Furthermore, post-issuance of notification No. 27 & 28, the Central Government received quite a lot of representations from corporate entities, other Associations\/entities, and charitable organizations from outside of India looking for an exemption from IGST in addition to customs duty on the import of Covid-19 relief material donated\/received free of cost from outside India for free distribution.<\/p>\n\n\n\n
Important Note:<\/strong> It would also cover goods already imported but lying uncleared on the date of issuance of exemption i.e. 3rd<\/sup> May 2021.<\/p>\n

 <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0After evaluating the representations, the Central Government has permit exemption from IGST on import of those goods received free of cost for free distribution for Covid-relief, but these exemptions are subject to certain conditions as stated in the Ad hoc exemption Order number 4\/2021 dated May 03, 2021, which shall remain in force till June 30, 2021.<\/p>\n

Following are the conditions<\/strong> that need to be fulfilled to avail exemption from IGST based on of Ad hoc exemption order number 4\/2021 :<\/p>\n