Exemption of IGST on receipt of gift articles from foreign government


IGST and import duty exemption as per Customs Notification No.326/83 dt.23.12.1983.

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326/83-Customs, dated 23.12.1983 is valid when introduction of GST in India on July 01, 2017 for exemption of IGST on imports.


Customs Notification No.326/83 dt.23.12.1983 explains exemption to:   (a) Articles of gift received from any foreign government by Union or State Ministers and specified public servants and imported as baggage, (b) Articles of gift imported into India by a foreign dignitary, visiting India for any official purposes, as part of his baggage and to be gifted to Union or State Ministers and specified public servants.


According to GST council meet dt 03.06.2017, IGST is exempted on goods mentioned under Customs Notification No.326/83 dt.23.12.1983.


Click here to read complete extract of customs notification No: 326/83 dt.23.12.1983    Customs Notification No.326/83 dt.23.12.1983



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