31 May, 2021 ❱
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.