Sub:Implementation of Notification No. 32/2021-Customs dated 31.05.2021 in System

~"lNR"(Q:f~-1) OFFICE OF THE PR. COMMISSIONER OF CUSTOMS (NS- I), sili:ll((<~l<'1 \l<R /JAWAHARLAL NEHRU CUSTOM HOUSE, ~/SHEVA, ~/ TAL- /URAN,: ~/DISTRICT- ~/RAIGAD, ~AHARASHTRA-400707 I ~/Dated: 03.06.2021 -q;nt/FN. S/22-Gen-20/2020-21/AM (1)/JNCH/PART- PUBLIC NOTICE NO. - 52/2021 DIN- 20210678NWOO0OO0DCBB Sub: Implementation of Notification No. 32/2021-Customs dated 31.05.2021 In System - reg. . Attention of all Importers/Exporters, Custom Brokers and other stakeholders is invited to Advisory No. 14/2021 dated 01.06.2021 issued by CBIC, New Delhi, (copy enclosed) on the above subject. 2. Reference is also invited to CBIC Notification No. 32/2021-Customs dated 31.05.2021 wherein the Central Government has decided to exempt the goods of the description as specified in the Notifications No. 27/2021-Customs dated 20.04.2021 and 28/2021-Customs dated 24.04.2021, from the whole of integrated tax (i.e. IGST) leviable thereon under sub-section (7) of section 3 of the Customs Tariff Act, read with section 5 of the Integrated Goods and Services Tax Act, 2017, subject to the conditions specified in this Notification No. 32/2021. 3. Further reference is invited to the Adhoc Exemption Order No. 04/2021-Customs dated 03.05.2021 conveyed vide Public Notice Number 42/2021 dated 04.05.2021 which was issued earlier for granting IGST exemption along with the Basic Customs Duty (BCD) exemption, also for the CTHs items mentioned in the Customs Notification Nos 27/2021 and 28/2021 on fulfilling the conditions stipulated in the aforesaid Adhoc Order. Consequent to this Adhoc Exemption Order, Notifications 27/2021- Customs dated 20.04.2021 and 28/2021-Customs dated 24.04.2021 were made available in System to be claimed for IGST exemption as well. 4. Notification 32/2021-Customs dated 31.05.2021 also exempts the same set of goods, but with different conditions. The said Notification No. 32/2021 has been updated in the System for the items corresponding to the Notifications No. 27/2021 and 28/2021 with the serial numbers mentioned in the Annexure A attached to this Public Notice .. Accordingly, if the goods are being imported under the conditions mentioned in Notification 32/2021 dated 31.05.2021, then importer/custom broker can claim the exemption using the applicable serial n~ber as given in Annexure A. The procedure in System for availing the exemption as per Adhoc as mention m exemption order 04/2021-Cus dated 03.05.2021 continues to remain the same · ed · Para 3 above. 5. Difficulty, if any, faced in implementation of this Public Notice may be brought to the notice of the Additional Commissioner (Appraising Main, Import) through email on a · · • • . ppraismgmam.Jnch@gov .m. 6. This Public Notice should be considered as Standing Order fo th d r e concerne Officers and Staff of Customs JNCH. sd (3. ~/ U. Niranjan) ~. T?,q~,'t!-(.'<ti- I Pr. Commissioner of Customs Copy to: I. 2. 3. 4. 5. 6. 7. 8. The Chief Commissioner of Customs Mumbai Zon n Nh . . ' e- , ava Sheva. The Pr. Comm1ss1oners/ Commissioners of Custom NS-GIN Sheva. s, S-1/NS-Il/NS-Ill/NS-Audit /NS-V, Nhava Additional/Joint/Dy./Asstt. Commissioners of Cu t Nh s oms, ava Sheva Sections/Groups/Docks/RMSFC, Nhava Sheva. · Customs Broker Associations- BCBAIWISA. All Partner Government Agencies (PGAs). Members of the Trade (MANSA/CFSAI/CSLA t ) e c as per mailing list AC/DC, EDI for uploading on JNCH website. ·

Annexure-A Serial Numbers for claiming exemption under Notn 032/2021- Cus dated 31.05.2021 for the Items specified In Notification No 27/2021-Customs dated 20.04.2021 Sr.No. Chapter or heading Description of goods or sub-heading or tariff item Al 29 Remdesivir Active Pharmaceutical Ingredients. Beta Cyclodextrin (SBEBCD) used in manufacture ofRemdesivir, subject A2 29 to the condition that the importer follows the procedure set out in the \ Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. A3 30 Injection Remdesivir. Inflammatory Diagnostic (marker) kits, namely- IL6, D-Dimer, CRP(C- A4 3002,3822 Reactive Protein), LDH (Lactate De-Hydrogenase), Ferritin, Pro Calcitonin (PCT) and blood gas reagents. Serial Numbers for claiming exemption under Noto 032/2021-Cus dated 31.05.2021 for the items specified in Notification No. 28/2021-Customs dated 24.04.2021 Sr.No. Chapter or heading Description of goods or sub-heading or tariff item Bl 9019 20, 9804 Oxygen concentrator including flow meter, regulator, connectors and tubings. B2 2804 40 Medical Oxygen B3 8421 39 Vacuum Pressure Swing Absorption (VPSA) and Pressure Swing Absorption (PSA) oxygen plants, Cryogenic oxygen Air Separation Units (ASUs) producing liquid/ gaseous oxygen. B4 7311 Oxygen canister. BS 9018 Oxygen filling systems. B6 7311 Oxygen storage tanks B7 9018 Oxygen generator B8 7311 ISO containers for Shipping Oxygen B9 7311, 8418 or 8419 Cryogenic road transport tanks for Oxygen BIO 7311, 8418 or 8419 Oxygen cylinders including cryogenic cylinders and tanks Bll Any Chapter Parts of goods at S.No.l and 3 to 10 above, used in the manufacture of equipment related to the production, transportation, distribution or storage of Oxygen, 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. Bl2 9019 Any other device from which oxygen can be generated B13 9018 or 9019 Ventilators, including ventilator with compressors; all accessories and tubings; humidifiers; viral filters ( should be able to function as high flow device and come with nasal canula). B14 9018 High flow nasal canula device with all attachments; nasal canula for use with the device. BIS 6506 99 00 Helmets for use with non-invasive ventilation. B16 9019 Non-invasive ventilation oronasal masks for ICU ventilators. B17 9019 Non-invasive ventilation nasal masks for ICU ventilators. Bl8 3002 COVID-19 vaccine. Bl9 29 or 30 Amphotericin B.

\ . <'! ...... ~ii='~~ .. I .. ••••2&Y£A"' ..:"~1i Directorate General of Systems·and Data Management CENTRAL BOARD Of INDIRECT TAXES & cu~oMS Dept. of Revenue, Ministry of Finance, Government of India Date: June 1st , 2021 Advisory No: 14 /2021 category: customs Issued by: OGoS, ICES

Subject : Im lementation of Notification No, 32 2021 -Customs dated

31.05.2021 in System Reference is invited to CBIC Notification No. 32/2021-Customs dated 31.05.2021 wherein the Central Government has decided to exempt the goods of the description as specified in the Notifications No. 27/2021-Customs dated 20.04.2021 and 28/2021-Customs dated 24.04.2021, from the whole of integrated tax (i.e. IGST) leviable thereon under sub-section (7) of section 3 of the Customs Tariff Act, read with section s of the Integrated Goods and Services Tax Act, 2017, subject to the conditions specified in this Notification No. 32/2021. 2. Further reference is invited to the Adhoc Exemption Order No. 04/2021-Customs dated 03.05.2021 issued earlier for granting JGST exemption along with the Basic Customs Duty (BCD) exemption, also for the CTHs items mentioned in the customs .Notification Nos 27 /2021 and 28/2021 on fulfilling the conditions stipulated in the af(?resaid• Adhoc Order. Consequent to this Adhoc Exemption Order, Notifications 27/2021-Customs dat~d 20.04.2021 and 28/2021-Customs dated 24.04.2021 were made available in System to be claimedJor IGST exemption as well. 3. As can be seen, Notification 32/2021-Customs .dated 31.05.2.021 has also been issued now to exempt IGST on the same set of goods, but with different conditions. The said Notification No. 32/2021 has been updated in the System -for· the items corresponding to the Notifications No. 27/2021 and 28/2021 with the serial numbers mentione.d in tfte Annexure A. Accordingly, if the goods are being imported under the conditions mentioned in Notification 32/2021 dated 31.05.2021, then importer/custom broker can claim the exemption using the applicable serial number as given in Annexure A. The procedure in System for availing the exemption as per Adhoc exemption order 04/2021-Cus dated 03.05.2021 continues to remain the same as mentioned in Para 2 above. 4. It is requested that suitable Public Notice/Trade Notice be issued so that the declarations claiming IGST exemption under any of the above notifications are filed correctly. Deputy Director, ICES Leveraging Technology for Serving Taxpayers -=@WWW •W

~-~} Directorate General of SjS~ and Dat• Manageme11t aNTRAL IOMD Of INDIRECT TAXES a CUSTOMS of Re¥enUe. Min of Finance, Goftmrnent of India MD!IYre::A Serial Numbers fw c1a1m1n1 exe.nptlon under Notn 03J/2021- cus dated 31,05,2021 for th• items specified In Nollflc:atlon No 27/2021-0IStOffiS dated 20,04,2021 SrNo. Chaplal'ClfhNdi"I Description of good• oraul>--hNdh'llor tariff Item A1 29 RemdeSiVir Active Pharmaceutical lnaredlents. A2. 29 Beta Cyclodextrin (SBEBCD) used In manufacture of Remdesivlr, 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. A3 30 1riw:tton Remdesivir. AA 3002, 3822 Inflammatory Diagnostic (marker) kits, namely- IL6, 0-Dlmer, CRP(C-Reactive Protein), LDH (Lactate Oe-Hydrogenase), Ferrltln, Pro Calcltonln (PCT) and blood aas reaaents. 5erial Numbers for dalmlnl exemption under Notn 032/2021- Cus dated 31.05.2021 for the ttems specified in Notlfkatlon No. 21/2021-Customs dated 24.04,2021 Sr.No. Chaptar or heading Description of good• or sub-hNClng or tariff ltam 81 9019 20. 9804 Oxygen concentrator Including flow meter, reaulator, connectors and tublnas. 82 2804 40 Medical Oxvaen 83 842139 vacuum Pressure Swing Absorption (VPSA) and Pr8$81,.1re Swing Absorption (PSA) oxygen plants, Cryogenic oxygen Air Separation Units (ASUs) oroducina liauid/aaseous oxvaen. 84 7311 Oxvaen canister. 85 9018 Oxvaen fillina svstems. 86 7311 oxvaen storaae tanks 87 9018 Oxygen aenerator 88 7311 ISO containers for Shloolna Oxvnen B9 7311 8418or8419 Crvoaenic r~ad transoort tanka for Oxvoen 810 7311, 8418 or 8419 Oxygen cylinders Including cryogenic cylinders and tanks 811 AflYChapter Parts of gQOds at 8.No.1 11nd 3 to 10 above, used In the manur,cture of equipment related to the oroductlon transoortaUon dlstrlbu\lon or atoraae L.wrar,lng Technology Jar S.n,/ng TPP'II'""

tP,.tfftlM 41='"';."'0 i Y&AR8 t''l;ti Directorate General orsystemsand Data Management CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS Dept. of Revenue, Ministry of Finance, Government of India of Oxygen, subject to the condition that the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of DuM Rules, 2017. B12 9019 Any other device from which oxygen can be aenerated B13 9018 or 9019 Ventilators, including ventilator with compressors; all accessories and tubings; humidifiers; viral filters (should be able to function as high flow device and come with nasal canula ). · B14 9018 High flow nasal canula device with all attachments; nasal canula for use with the device. B15 6506 99 00 Helmets for use with non-invasive ventilation. B16 9019 Non-invi:isiVe ventilation oronasal masks for ICU r ventilator.s. B17 9019 ,. -Noii:;i'r(vasiveventilation nasal masks for ICU .·' \lentilafors. . B18 3002 COVID-19vaccine. B19 29 or 30 • Amphotericin B. Leveraging Technology for Serving Taxpayers