Sub: Ad hoc Exemption No 04/2021-customs valid till 30.06.2021 from IGST on import of certian relief material authorized by state governments subject to specified conditions

OFFICE OF THE PR COtAMJSSIOt.ia& OJSTOI~, f;,S.. .I JAWAHAALAL NEHRU CUSTOM HOOS£, tJHAVA $HEVA, UF'..P.U, laAJGP.D, MP.H/1.P-ASHT~A IHJ!(ff FN. S/22-Gen-20/2020-21/AM 0)/JNCH ,UBI.JC HOTJa No. - 42/2021 DIN - 2021057SUWOOOOOOOOCS

Subject: Ad hoc &.mption No. 04/2021-<:ustoms valid di 30..N.2021 from JGST on

imports of c«t.ain COVID-19 r.., rnawrsaf author"rad by State IUbject to specified condifioM- r.g. Kind attention of Importers/Custom Brokers and othef s~i i1i dr<Nm to the umral Government Ad hoc exemption o,der No. 04/2021-wstoms dated 0.3-052021 ~re- A) and cmc Instruction No, 09/2021-Customs dated 03.0S.2021 (Anner.ure- B). 2. The Ad hoc e>-.emption from IGST is pr~lided to urtain goods when rec.eiwd frtt of cost for free distribution anywhere in India for COVID ,er.et. The said goods are to be i,npo,wd free of cost for purpose of COVID relief bl/ a State Government or, arr1 entitytreriet ageocJ/statuto,y body, authorized in this regard by the Nodal Autho,--,ty appointed 1>11 State Gcwernment for the purpose of this ewmpcjon, tor free distribution in India to, purpose of COVID relief. As per CGST Act,, 2017, State indudes a Union Territory with Legislature. 3. The 1'.d hoc exemption is applicable only to goods specified in Notification No, 27/2021- Customs, as amended by No. 29/2021-Customs (Anoewre-C) and No. 28/2021-wstoms (Annenfre- o,_ 4. At the time of import, the import« shall, before clearance of goods from Custom5, produu a c.tifiatte in the prescribed fonnat (Annexure-f) from the above r•-,ed Nodal Authority. 5. Shri Dipin Singla, Additional Commissioner of Customs, JNCH CT el- 9711105944, Email; adcccw-- jnch@gov.in) is the Nodal Officer to, imports of such ,eriet materials at Nhava Sheva (JNNSA1). The relevant importer authorized by the Nodal Authority/such importer's Custom Broker may approach the Nodal Officer to, any assistance and the Nodal Officer shall coordinate the ground level facilitation as necessary in the relevant case to, the purpose of import In addition, an the Customs officers and staff concerned in the dealing with such imports induding in the Assessing Groups, Docks, RMSFC, TSK, etc. shall ensure seamless dearance without loss of time and would, for this purpose also coordinate as necessary with other stakeholders. This shall be a Standing Order tor the officers and staff of Customs. This issues with the concurrent approval of Pr. Commissioner/Commissioners NS-Gen, J,. m and V. Copyto: 1. Chief Commissioner of Customs, Nhava Sheva sd (U. Nitanjan) Pr. Commissioner of Customs 2. Pr. Commissioner/Commissioner NS-G/NS-I/NS-0/NS-ID/NS-Audit /NS-V, Nhava Sheva 3. Additional/Joint/l>j,/Asstt Commissioners of Customs, Nhava Sheva 4. Sections/Groups/Docks/TSK/RMSFC Nhava Sheva 5. Partner Government Agencies (PGAs) 6. Members of the Trade (MANSA, CSLA, CFSAJ, etc.) as pe, mailing list 7, Custom Brokers - 8CSA/WISA to, appropriate action 8, AC,/DC, EDI tor uploading on JNCH website

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTM ENT OF REVENUE) Ad hoc Exemption Order No. 4/2021-Customs New Delhi, the 3rd May, 2021 G.S.R. (E) ... - In exercise of the powers conferred by sub-section (2) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, under exceptional circumstances prevailing due to the COVID-19 pandemic, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description as specified in the notifications listed in the Appendix below, falling within the Chapter, heading, sut>----heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (5 I of 1975) as specified in the said notifications, when imported into India, from the whole of the integrated tax leviable thereon under sub-section (7) of section 3 of the said Customs Tariff Act, read with section 5 of the Integrated Goods and Services Tax Act, 2017 ( 13 of 2017), subject to the conditions specified in the Annexure to this exemption order. 2. This exemption order shall remain in force upto and inclusive of the 30th day of June, 2021 and shall also apply to goods which are pending for clearance on the date of issue of this order. Appendix S.No. Notification Notification No. 27 /2021-Customs, dated the 2otn April, 2021 I. [G.S.R. 284(E), dated the 20th April, 2021) Notification No. 28/2021-Customs, dated the 24tn April, 2021 2. [G.S.R. 286(E), dated the 241h April, 2021] Annexure Condition Condilion No. The said goods are imported free of cost for the purpose of Covid relief by a I. State Government or, any entity, relief agency or statutory body, nuthorised in this regard by any State Government.

2,. 3. 4. The said goods arc received from abroad for free distribution in India for the purpose ofCovid relief. Before clearance of the goods, the importer produces to the l)eputy or As11istant Commissioner of Customs, as the case may be, a certificate f'rom a nodal authority, appointed by a State Government, that the imported goods arc meant for free distribution for Covid relief, by the State Government, or the entity, relief agency or statutory body, as specitied in such certificate. The importer produces before the Deputy or Assistant Commissioner of Customs, as the case may be, at the port of import within a period of six months from the date of importation, or within such extended period not exceeding nine months from the said date as that Deputy or Assistant Commissioner of Customs may allow, a statement containing details of goods distributed free of cost duly certified by the said nodal authority of the State Government. [F.No. CBIC-190354/2/2021-TO(TRU-1)-CBEC] 5Y~~,.,.- Lzf (jCaurav Singh) Deputy Secretary to the Government of India

To Instruction No. 09/2021-Customs F. No. CBIC-190354/2/2021-TO (TRU-1)-CBEC Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs (Tax Research Unit) Room No. 146-J, North Block New Delhi, dated 3rd May, 2021 All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive), All Principal Chief Commissioners/Chief Commissioners of Customs & Central tax, All Principal Commissioners/Commissioners of Customs/Customs (Preventive), All Principal Commissioners/Commissioners of Customs & Central tax, All Principal Director Generals/Director Generals under CBIC. Madam/Sir

Subject: Ad hoc Exemption from IGST on imports of specified COVID-19

relief material donated from abroad - regarding Kind attention is drawn to the Ad hoc Exemption Order No. 4/2021-Customs, dated 3rd May, 2021 wherein exemption from IGST has been granted, in circumstances of exceptional nature, to goods specified in the following Customs notifications: i. 27/2021-Customs dated 20.04.21 (as amended by notification No.29/2021- Customs dated 30.4.21) ii. 28/2021-Customs dated 24.04.21, when received free of cost for free distribution anywhere in India for COVID relief. 2. This exemption shall be subject to the following conditions specified therein: (i) State Government shall appoint a nodal authority in the State for the purpose of this exemption. As per section 2 (103) of the Central Goods and Services Tax Act, 2017, state include a Union territory with Legislature.

I Instruction No. 09/2021-Customs (ii) The Nodal authority so appointed shall authorise any entity, relief agency or statutory body, for free distribution of such Covid-relief material. (iii). The said goods can be imported free of cost by a State Government or, any entity/ relief agency/ statutory body, authorized in this regard for free distribution anywhere in India. (iv) The importer shall before clearance of goods from Customs produce a certificate from the said nodal authorities that goods are meant for free distribution for Covid relief. (v) After imports, the importer shall produce, to the Deputy or Assistant Commissioner of Customs at the port within a period of six months from the date of importation or within such extended period not exceeding nine months, a simple statement containing details of goods imported and distributed free of cost. This statement shall be certified by the said nodal authority of the State Government. 3. Field formations may take special note that the exemption order shall apply to all the such consignments pending clearance from Customs as on date of issue of order, i.e., the 3rd May, 2021. 4. Revenue Secretary has also written to all the Chief Secretaries for creation of a State/Union Territory Nodal Agency for taking immediate action for the purpose of imports of such relief material. The State Governments, importers, relief agencies, may approach the customs formation in case they face any difficulty. Chief Commissioners may suitably sensitize the Nodal officers already appointed in their formation for facilitating the expeditious clearance of COVID-relief material so that they are aware of this exemption and deal pro-actively with issues, if any, in their smooth clearance. 5. A large number of such consignments are anticipated to arrive in the coming days and certain consignments may be pending for clearance as on date. The customs formation, may proactively, take action for speedy clearance of such consignments. It is requested that necessary instructions be issued to the assessing officers to clear all such Covid-19 relief material expeditiously. Also, field formation make every possible effort to work in close coordination with the State Authorities.

Instruction No. 09/2021-Customs 6. In case of any difficulty, in implementing the order, the field formations may approach the Joint Secretary (TRU-1) or other officers on email gd.lohani@nic.in, gaurav.singh80@nic.in, or swasif.haider@gov.in. 7. Hindi version will follow. (Gaurav Singh) Deputy Secretary (TRU-1)

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®t twnM iwn 0;f the IFi:lisn SdieduJe to the \Ousl:Mms lnairiifflf Att, Il'W71.5i f Sll (l!Jlf' ll'W71S» iinn <iJi!1lwmmml ~)) (l!Jlf'nfte sai.al li'ali!te-. V(ben, i:mf,wrted into llnlfti a. lfir<(l)m ttlme ~.ftoo>!\e (l!Jlf'trlhie (l!Jlf' lbiialbk: wmoo- nlite said! Fi'~ Stltedufe. namely- Tal!ik S.No. Oiapl!rr • I DesnipoM of~ _ ..__.. .... lilJI' I l:Uilfi-- I (I} (.!) {3:) n IR~",iiu- A<Clrii1'e Illil@iW"ents.. I 2. j llkm1 ~"S..11Iriilm (SBIEBO)) w6elii! m rnanuiacture 0fRemdesiivir, tm nlhrc ~triiwm l!fuan trlh.e folllo,w;s; the: procedure set I iinn ttk ~Il11111i!P)1111110JfG~0cls an. C0m.eessi.0oall Rate: of Duty) I IR~Mil7/ .. 3. 3(@ Il~IR~iin-. 2. This mronii~ shrlDD l!'e!IIIWJlll iinn ff'li!lllOe amrll iimlcfuus.ii-.:e 0%nfue 3, 11 •• Oct0be1t, 201?: II. ~IF.No, 3:54/3/2021-T RU] (eiaurav. Singh) DRfl,J!lll) S.:.::mt11any t0, tlh.e {i0,v.emm.ent of India

r 1ro BB l'UBLISIIBIJ IN TIIE OAZETTE ()11 INDIA, EXTRAORDINARY, PA RT " · SOC'f ION 3, SUIJ-SEC'rlON OJI OOVERNM~N'I OF INDIA MINISTRY 011 JIINANCE (DEPAR'I Ml_~NT OF REVENUE) Notincation No. 29/2021-Cuitomll New Delhi, the JO'hllpril, 2021 G.S.R. (IZ),, ,• In exercise of the powers conferred by sul,-scction (I) of section 25 of the Customs Act, 1962 ( 52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No, 27/2021- Customs, dated the 20th April, 2021 , published in the Gazette of India, Extraordinary, Part II, Section 3, Sub~ion (i), vide number G.S,R, 284(EJ, dated the 201h April, 2021 , namely:- ln the 5aid notification, in the Table, after S,No,J and the entries relating thereto, the following S,No, and t-'lltries shall be inserted, namely:- (2) ·'4, 3822 (3) Inflammatory Diagnostic (marker) kits, namely- IL6, D-Dimer, CRP(C-Reactive Protein), LOH (Lactate De-Hydrogenase), Ferritin, Pro Calcitonin (PCT) and blood gas reagents,", (F.No, 354/52/2021-TRU] (Rajeev Ranjan) Under Secretary to the Government of India

[TO BE PUBLISH ED IN TH E GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNM ENT OF INDIA MINISTRY OF FINANCE (DEPARTM ENT OF REVENUE) Notification No. 28/2021-Customs New Delhi, the 24'h April, 2021 G.S.R. (E).- In exercise of the powers conferred by sub-section (I) of section 25 of the Customs Act, 1962 (52 of 1962), read with section 141 of Finance Act, 2020 ( 12 of 2020), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below, falling within the Chapter, heading, sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) specified in column (2) of the said Table, when imported into India, from the whole of the duty of customs leviable thereon under the said First Schedule and the whole of health cess leviable thereon under section 141 of the said Finance Act, namely- Table S.No. Chapter, heading, Description sub-heading or tariff item (1) (2) (3) I. 9019 20, 9804 Oxygen concentrator including flow meter, regulator, connectors and tubings. 2. 2804 40 Medical Oxygen Vacuum Pressure Swing Absorption (VPSA) and Pressure Swing 3. 8421 39 Absorption (PSA) oxygen plants, Cryogenic oxygen Air Seoaration Units (ASUs) producing liauid/gaseous oxygen. 4. 7311 Oxygen canister. 5. 9018 Oxygen filling systems. 6. 7311 Oxygen storage tanks 7. 9018 Oxygen generator 8. 7311 ISO containers for Shipping Oxygen 9. 731 I , 8418 or 84 I 9 Cryogenic road transport tanks for Oxygen 10. 7311, 84 I 8 or 84 I 9 Oxygen cylinders including cryogenic cylinders and tanks 1 I. Any Chapter Parts of goods at S. No. I and 3 to IO above, used in the manufacture of eaui pment related to the oroduction,

r 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. 12. 9019 Any other device from which oxygen can be generated Ventilators, including ventilator with compressors; all 13. 9018 or 9019 accessories and tubings; humidifiers; viral filters (should be able to function as high flow device and come with nasal canula). 14. 9018 High flow nasal canula device with all attachments; nasal canula for use with the device. 15. 6506 99 00 Helmets for use with non-invasive ventilation. 16. 9019 Non-invasive ventilation oronasal masks for ICU ventilators. 17. 9019 Non-invasive ventilation nasal masks for ICU ventilators. 18. 3002 COVID-19 vaccine. 2. This notification shall remain in force upto and inclusive of the 31 st July, 2021. [F.No. 354/3/2021-TRU] (Gaurav Singh) Deputy Secretary to the Government of India

On the official stationery of any nodal authority appointed by a State Government To, The Commissioner of Customs ....... . This is to certify the M/s ........ , [address], has been authorised as the relief agency for free distribution of covid relief material received free of cost from outside India availing the exemption from IGST under the customs adhoc exemption order 4/2021-Cus, date the 3rd May, 2021. The said M/s .. .... shall import covid relief supply free of cost for free distribution in India as per details in the Annexure (attached), at ..... . Customs Station. Exemption from IGST is recommended for such imports by M/s ........ under the said adhoc exemption order. The relief agency shall provide the details of items so imported and distributed free of cost to the Deputy/ Assistant Commissioner of Customs at the Port/ Airport of import within the period prescribed in the said order, after due certification by this authority. 1. Country of exports: 2. Exporters details 3. Items S.No. Description of goods with specification Annexure Customs-Tariff heading/sub- heading Quantity [Signatures] with official seal