Central Board of Indirect Taxes & Customs (CBIC) has issued Notification No. 59/2018- Customs dated 21st August, 2018 to exempt all goods falling under the First Schedule to the Customs Tariff Act, 1975 when imported into India for donation for relief and rehabilitation of the people affected by the recent floods in the State of Kerala from Basic Customs Duty (BCD) and Integrated Goods and Services Tax (IGST) till 31st December,2018.
The above exemption is available subject to fulfillment of following conditions:
1) The relevant clearance documents to be certified by the importer that the goods are intended to be donated for the relief and rehabilitation of the people affected by the floods in the State of Kerala free of cost;
2) The said imported goods are sent to the Central Government, the Government of Kerala; or as the case may be, the relief agencies of the Central Government, the Government of Kerala including the relief agencies duly approved by the Central Government or the Government of Kerala for the purpose; and
3) The importer produces before the Deputy Commissioner or the Assistant Commissioner of Customs, as the case may be, within six months from the date of importation of the said goods or within such extended period as the said officer may allow, a certificate from the District Magistrate of the affected area in the State of Kerala that the said goods have been donated for use for the aforesaid purpose.
This notification shall remain in force upto and inclusive of the 31st December, 2018.
Source : Central Board of Indirect Taxes and Customs
