Customs Notification No. 26/2011 dt. 01.03.2011



Notification No. 26/2011-Customs dt. 01.03.2011

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As per GST Law 2017, IGST is exempted on movement of goods under this notification as per specified terms and conditions.


Notification No. 26/2011-Customs
New Delhi, the 1st March, 2011
G.S.R. (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, on being satisfied that it is necessary in the public
interest so to do, hereby exempts goods of the description specified in column (2) of the Table below and
falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)(herein after referred to as
the said Act), when imported into India, from the whole of the duty of customs leviable thereon specified
in the said Schedule and from the whole of the additional duty leviable thereon under section 3 of the said
Act, subject to the relevant conditions specified in the Annexure to this notification, the Condition
number of which is referred to in the corresponding entry in column (3) of the said Table.
S. No. Description of goods Condition No.
(1) (2) (3)
1. Works of art created abroad by Indian artists and sculptors, whether
imported on the return of such artists or sculptors to India or imported by
such artists or sculptors subsequent to their return to India
2. Works of art including statuary and pictures intended for public exhibition in
a museum or art gallery
3. Works of art namely memorials of a public character intended to be put up in
a public place including, materials used or to be used in their construction,
whether worked or not
4. Antiques intended for public exhibition in a public museum or national
1 and 2
5. Books, being antiques of an age exceeding one hundred years 1 and 2
Condition No. Condition
1. If,-
(i) the establishment operating such a museum or an art gallery is itself the
importer being the purchaser or owner of such works of art or antiques;
(ii) the importer submits an undertaking before the Assistant Commissioner of
customs or the Deputy Commissioner of Customs, as the case may be, that
the goods so imported shall be used for public exhibition and shall not be
sold or traded after importation and that in case of failure to comply with
this condition, he shall be liable to pay, in respect of such quantity of the
said goods as is proved to be not being so used for the specified purposes,
an amount equal to the duty leviable on such quantity but for the
exemption under this notification; and
(iii) the importer produces a certificate issued by the Ministry of Culture in the
Government of India, certifying that-
(a) the importer runs a museum or an art gallery which allows
unrestricted access to public; and
(b) the building housing such a museum or gallery is clearly meant for
the operation of a museum or art gallery.
2. Such antiquities are registered with the Archaeological Survey of India within 90 days
from the date of importation




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Shubham Sharma: how can it be said that this notification also extends exemption from payment of IGST

Shubham Sharma: how can it be said that this notification also extends exemption from payment of IGST

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