In view of the coronavirus pandemic, the Central Government has exempted IGST or integrated GST on import of such goods received free of cost for free distribution of Covid relief.
The exemption is ad hoc and applicable for all specified imports made till June 30, 2021.
The exemption will also cover goods already imported but lying uncleared on the date of its issuance of exemption which starts from Monday.
This exemption (from IGST) shall thus enable import of the Covid relief supply imported free of cost for free distribution without payment of IGST (up to June 30, 2021). As customs duty is already exempt, these imports will not attract any customs duty or IGST, a finance ministry statement said.