Govt amends Ad hoc Exemption Order No. 4/2021-Customs dated the 3rd May, 2021, to extend the exemption from IGST on imports of specified COVID-19 relief material donated from abroad, up to 31st August, 2021.Amendments is made in lines of 43rd GST council meeting recommendations vide Ad Hoc exemption order no. 05/2021 dtd 31.05.2021.
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi,
Ad Hoc exemption order no. 05/2021 Dated: 31.05.2021
G.S.R. 353(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 makes the following amendment in the ad hoc exemption order of the Government of India, in the Ministry of Finance (Department of Revenue), No. 4/2021-Customs, dated the 3rd May, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 316(E), dated the 3rd May, 2021, namely:-
In the said order, in paragraph 2, for the figures, letters and words “30th day of June, 2021”, the figures, letters and words “31st day of August 2021” shall be substituted.
[F. No. CBIC-190354/37/2021-TO(TRU-I)-CBEC(Pt-I)]
RAJEEV RANJAN, Under Secy.
Note : The principal order No. 4/2021-Customs, dated the 3rd May, 2021 was published in the Gazette of India, Extraordinary vide number G.S.R. 316(E), dated the 3rd May, 2021.
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