CBIC exempts from IGST all the goods imported into India by Food and Agricultural Organisation of the United Nations (FAO) for execution of specified projects vide Notification No. 32/2019-Customs Dated 30th September, 2019.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, the 30th September, 2019
G.S.R. 726(E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts all the goods imported into India by Food and Agricultural Organisation of the United Nations (FAO) for execution of projects listed below in the Annexure, from the whole of the integrated tax leviable thereon under sub-section (7) of section 3 of the Customs Tariff Act, 1975 (51 of 1975) subject to the condition that the importer, at the time of clearance of the goods, produces a certificate before the Assistant Commissioner of Customs or Deputy commissioner of Customs, as the case may be, having jurisdiction, from an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Agriculture and Farmers Welfare, verifying the following details, namely:-
(i) the quantity and description of the goods; and
(ii) that the said goods are intended for the purpose of use in execution of said projects.
(1) Strengthening Capacities for Nutrition-sensitive Agriculture and Food systems,
(2) Green Ag: Transforming Indian Agriculture for Global Environment benefits and the conservation of Critical Biodiversity and Forest landscape.
2. This notification shall come into force on the 1st day October, 2019.
Under Secretary to the Government of India