Import duty and IGST exemption for defence and internal security forces
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The customs notification number 39/96 dated 23.07.1996 explains on import duty exemption to imports relating to defence and internal security forces. According to GST Law, the said customs notification number 39/96 dated 23.07.1996 extends IGST exemption as per the GST council meet held on 3rd June, 2017.
The customs notification number 39/96 dated 23.07.1996 provides exemption to imports relating to defence and internal security forces.
a) Medals and decorations imported directly by the GoI in the Ministry of Defence.
b) Personal effects of the persons on duty out of India with the naval, military or air forces or with the Indian Navy or Central Para Military Forces if imported for delivery to the next of kin of such person if he dies or is wounded, is missing or is taken prisoner of war.
c) Bona fide gifts from donors abroad when imported for the maintenance of war graves by an institution subject to certification by the Ministry of Defence.
d) Imported stores purchased out of bonded stocks lying in a warehouse intended to be supplied free by the Government for the use of the crew of a ship of the Coast Guard Organization
e) Goods imported for trial, demonstration or training before any authority under the MoD or MHA in the GoI subject to certification by MoD or MHA and subject to the condition that the goods are re-exported within a period of 2 years from the date of importation.
f) Goods imported by the National Technical Research Organization (NTRO). This exemption is valid till 31.12.2018.
So, as per the GST council meet 2017, the concession on IGST for imports under customs notification number 39/96 dated 23.07.1996 is allowed.
Click here to read complete extract of customs notification No: 39/96 dated 23.07.1996
customs notification number 39/96 dated 23.07.1996
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