1. Brief Summary of Provision for providing IGST exemption on Import of Covid-19 Relief material and medicine of Black fungus ‘Amphotericin B’
With the second wave of the ongoing pandemic, Government of India has taken remarkable steps on the war footing basis to make the life-saving materials like as oxygen concentrators, other oxygen storage and transportation equipment diagnostic marker Kit, and Covid-19 vaccines and medicine of Black fungus “Amphotericin B”. Import from outside India even ***if imported on payment basis, for donating to the government or on recommendation of state authority to any relief agency. This exemption will be valid up to 31st Aug-2021.
*** Prior this notification IGST exemption was applicable when these goods were imported “Free of cost” for Free distribution. But as per this notification if material imported from outside India on payment basis the exemption will be available till 31st Aug-2021.
2. Key Point of above provision
1. Applicable up to 31st Aug-2021.
2. Only applicable of imported COVID relief material from outside India for donating/ providing to the government or on recommendation of state authority to any relief agency.
3. IGST exemption also available of medicine of Black fungus “Amphotericin B”
4. With the above provision following tax should be exempted.
5. Exemption on Customs duty not available for Black fungus medicine “Amphotericin B” as per notification of Custom.
6. Exemption on Health Cess not available for Black fungus medicine “Amphotericin B” as per notification of Custom
7. IGST
3. Key Point of above provision
1. As per the notification no. 30/2021-Custom on date 01st May-2021 Oxygen concentrator, imported for personal use applicable IGST Rate is 12% along with (notification link in Pont “E, (iv)”) till the date of 30th June-2021.
2. As per the notification number 28/2021 and 29/2021 –custom on date 24th April 2021 and 30th April-2020 custom duty and Health Cess are exempt (Detail available in Point “D,(a),(i)” along with notification link in Pont “E,(ii)&(iii)”) till 31st July 2021
3. As per the notification number 27/2021 –custom on date 20th April 2021 custom duty and Health Cess are exempt (Detail available in Point “D,(a),(ii)” along with notification link in Pont “E,(i)”) till 31st Oct- 2021
4. As per the notification number 04/2021 –custom on date 03rd May 2021 Ad hoc exemption on IGST under custom on import notified item under notification number 27/2021 –custom on date 20th April 2021 and notification number 28/2021 on date 20th april-2020 and 24th April-2021 respectively “Free of cost” for the purpose of Covid-19 relief by a State Government or, any entity, relief agency or statutory body, authorised in this regard by any State Government. (Detail condition available in Point “D,(b),(i)” along with notification link in Pont “E,(v)”) the exemption will be available till the date of 30th June-2021.
4. Other related important notification of Custom for above provision.
5. Exemption on Custom and Health Cess:-
I. As per the notification number 28/2021 –custom on date 24th April 2021
As per the above notification Custom Duty and Health Cess are exempt on Import of following Item and that exemption will be available till 31st July 2021.
|
Chapter, heading, sub-heading or tariff item |
Description |
|
9019 20, 9804 |
Oxygen concentrator including flow meter, regulator, connectors and tubings. |
|
2804 40 |
Medical Oxygen |
|
8421 39 |
Vacuum Pressure Swing Absorption (VPSA) and Pressure Swing Absorption (PSA) oxygen plants, Cryogenic oxygen Air Separation Units (ASUs) producing liquid/gaseous oxygen. |
|
7311 |
Oxygen canister. |
|
9018 |
Oxygen filling systems. |
|
7311 |
Oxygen storage tanks |
|
9018 |
Oxygen generator |
|
7311 |
ISO containers for Shipping Oxygen |
|
7311, 8418 or 8419 |
Cryogenic road transport tanks for Oxygen |
|
7311, 8418 or 8419 |
Oxygen cylinders including cryogenic cylinders and tanks |
|
Any Chapter |
Parts of goods at S.No.1 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. |
|
9019 |
Any other device from which oxygen can be generated |
|
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). |
|
9018 |
High flow nasal canula device with all attachments; nasal canula for use with the device. |
|
6506 99 00 |
Helmets for use with non-invasive ventilation. |
|
9019 |
Non-invasive ventilation oronasal masks for ICU ventilators. |
|
9019 |
Non-invasive ventilation nasal masks for ICU ventilators. |
|
3002 |
COVID-19 vaccine. |
|
3822 |
Inflammatory Diagnostic (marker) kits, namely- IL6, D-Dimer, CRP(C-Reactive Protein), LDH (Lactate De-Hydrogenase), Ferritin, Pro Calcitonin (PCT) and blood gas reagents.” (Addition as per notification number 29/2021 on date 30th April-2021) |
ii. As per the notification number 27/2021 –custom on date 20th April 2021
As per the above notification Custom Duty and Health Cess are exempt on Import of following Item and that exemption will be available till 31st Oct -2021.
|
Chapter, heading, sub-heading or tariff item |
Description |
|
29 |
Remdesivir Active Pharmaceutical Ingredients. |
|
29 |
Beta 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. |
|
30 |
Injection Remdesivir. |
III. Ad hoc Exemption on IGST under Custom:-
As per the notification number 04/2021 –custom on date 03rd May 2021
As per the above notification Ad hoc exemption on IGST under custom is available till the date of 30th June-2021 on following condition as follow:-
-
-
- The said goods are imported free of cost for the purpose of Covid-19 relief by a State Government or, any entity, relief agency or statutory body, authorised in this regard by any State Government.
- The said goods are received from abroad for free distribution in India for the purpose of Covid relief.
- Before clearance of the goods, the importer produces to the Deputy or Assistant Commissioner of Customs, as the case may be, a certificate from a nodal authority, appointed by a State Government, that the imported goods are meant for free distribution for Covid relief, by the State Government, or the entity, relief agency or statutory body, as specified 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.
-
IV. Notification Link:
|
Notification Number |
Notification Date |
Notification Link |
|
27/2021 |
20th April-2021 |
https://taxguru.in/custom-duty/govt-exempts-import-remdesivir-injection-api-beta-cyclodextrin.html |
|
28/2021 |
24th April-2021 |
https://taxguru.in/custom-duty/covid-related-vaccines-oxygen-exempted-basic-customs-duty.html |
|
29/2021 |
30th April-2021 |
https://taxguru.in/custom-duty/import-duty-inflammatory-diagnostic-markers-kits-exempted.html |
|
30/2021 |
1th May-2021 |
https://taxguru.in/custom-duty/igst-reduced-12-percent-oxygen-concentrators.html |
|
04/2021 |
3rd May-2021 |
https://taxguru.in/custom-duty/ad-hoc-exemption-order-no-4-2021-customs-faqs.html |
Author Bio
what is the HSN code for PSA-based oxygen generation plants used for the central supply of oxygen to hospitals? what is the GST rate applicable to this HSN code?