IGST exemption categories on Imports under GST

 

materials  and  consumables  required  for

         

launch  vehicles  and  for  satellites  and

         

payloads

                   

(c)  Ground equipment brought for testing of

         

(a)

               

518.

Any

Used bona fide personal and household effects

 

Nil

 

Chapter

belonging to a deceased person

         

519.

Any

Goods imported through postal parcels, packets

 

Nil

 

Chapter

and letters, the CIF value of which is not more

               

than one thousand rupees per consignment

   

520.

Any

Archaeological

 

specimens,

photographs,

 

Nil

 

Chapter

plaster   casts

or

antiquities,

intended  for

               

exhibition for public benefit in a museum

       

managed by the Archaeological Survey of

       

India or by a State Government

       

357A.

84 or any

Goods  specified  in  List  34  required  in

 

5%

 

other

connection with:

         

This will apply

 

Chapter

(a) petroleum

operations  undertaken

under

to

domestic

     

petroleum  exploration  licenses  or  mining

supplies also.

     

leases, granted by the Government of India

         

or any State  Government  to  the  Oil  and

         

Natural  Gas

Corporation

or

Oil

India

   

 

IGST Exemptions/Concessions under GST

 

[As per discussions in the GST Council Meeting held on 18th/19th May, 2017]

 

Limited on nomination basis,

 

(b)  petroleum operations undertaken under specified contracts

 

(c)   petroleum operations undertaken under specified contracts under the New Exploration Licensing Policy

 

(d)  petroleum operations undertaken under specified contracts under the Marginal Field Policy (MFP)

 

(e)   coal bed methane operations undertaken under specified contracts under the Coal Bed Methane Policy.

 

IV. Exemption from IGST on imports by a SEZ unit or SEZ developer for authorized operations

  

  1. Exemption from IGST from bonafide passenger baggage and transfer of residence

 

 

S.

Chapter/Headin

 

Item covered

No

g

   

1

9803

Exemption from IGST

   

1.

on goods imported by a passenger or a member of a crew in his

     

baggage. [Does not apply to motor vehicles, alcoholic beverages,

   

IGST Exemptions/Concessions under GST

15GST exempted categories for Importers

 

Click here to know GST exempted list

 

IGST exemption categories under GST Law


Exemption on goods imported by Diplomatic missions, click here for more info


Exemption on import by Inspection team of OPCW as per terms, click here for details


Import of pedagogic materials exempted from IGST, click here for more info


Temporary import of scientific equipment is exempted, click here for details


Exemption to specified goods imported for display or use at specified event, click here


Import by charitable organization as free gift is exempted from IGST, click here for details


No IGST for importation of Commercial Samples and Advertising material, click here


Import of containers of durable nature for re-export are exempted from IGST, click here


Exemption on paper money, wool apparels from Indian Red Cross as gifts, Click here


IGST exemption on items specified under notfn 151/94, Click here for details


Import of Printed materials and items specified under Notfn 130/2010- click here


Exemption on specified goods under Notification 10/2014, click here


Specified goods imported by Vice President of India under Notfn 106/58 exempted


Exemption on import of food articles by a foreigner not exceeding CIF value of Rs.1Lakh


IGST exemption to imports relating to defence and internal security forces, click here for details


Exempted on articles of foreign origin for repairs and return exported thereafter


Exemption on import of research equipment to institutions, click here for details


Import goods used for display on returnable basis exempts from IGST


 

 

tobacco and tobacco products]

   

2.

on goods imported by a person of India origin on his return to India

     

[Transfer of Residence Notification No 26/2016-Customs ]

   

3.

on one lap top imported by a passenger of 18 years or more age

     

[Notification No. 11/2004-Customs]

       


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GST Exemption list of goods and services

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Indian GST Laws

How to export your goods?

Difference between IGST and SGST

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Types of Insurance Documents
How does CENVAT Credit work? 
Import General Manifest (IGM)
e: large; color: #004000;">IGST exemption to Ministers on receipt of gift articles


No IGST payable on receipt of challenge cups, trophies, prizes by Indian team


IGST exemption on re-import as specified under Notification 43/96


No IGST payable on receipt of challenge trophies, cups, prizes by Defence forces


Exemption of IGST on tour articles by Army, Navy or Air force as per Notfn 271/58


IGST exemption on re-import of goods not produced in India specified under Notfn 174/66


Exemption of IGST on re-import of Indian goods specified under notification 158/95


IGST exempted on re-imported goods specified under notification 241/82

 

Exemption of IGST on re-import of goods exported under schemes specified in notfn 94/96


IGST exemption on import of repairs, reconditioning, reengineering etc. as per Notification 134/94


Exemption of IGST on import of art works, antiques etc. for exhibition, Notification 26/2011


IGST exemption on re-import of unclaimed postal articles


IGST exempted to engine and parts of aircraft as per Notification 117/61


Re-import of food, drink and catering cabin equipment as per Notification 26/62


IGST exemption to passenger baggage and transfer of residence


IGST exemption on imports by SEZ units


Concessional rate of IGST rate of 5% including domestic supplies


IGST exemption on exhibition items benefited for government museums.


No IGST on import through postal below Rs 1000 CIF value


No IGST payable on personal and household effects belonging to a deceased person


No IGST payable on scientific and technical instruments, apparatus, accessories etc.


No IGST payable on movement of aircrafts, helicopters etc.


IGST exemption on Goods imported for being tested in specified test centres


No IGST for re-export of foreign origin film equipment


No IGST payable on import of cameras, TV equipment by a foreign film unit

 

IGST exemption on import of goods to and from Nepal, Bhutan

Importance of Bill of Lading 
 Is Airway bill a documents of title?
Is Customs House Agents (CHA ) required to be appointed mandatory?
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Is ON BOARD CERTIFICATE required for LC negotiation
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The role of CBEC - Central Board of Excise and Customs in India.

 

No GST payable on sale of Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. Other live animals such as Mammals, Birds, Insects] falls under GST exemption list Concessional rate of GST on Other live animals such as Mammals, Birds, Insects].

All goods other than in frozen state and put up in unit containers is exempted to pay GST. GST concession on Meat of bovine animals, fresh and chilled. No GST payable on Meat of swine, fresh or chilled. GST on Meat of sheep or goats, fresh or chilled is nil rate. No GST payable on Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh or chilled. Meat and edible offal, of the poultry of heading 0105, fresh or chilled falls under GST exemption list. concessional rate of GST on Other meat and edible meat offal, fresh or chilled. Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled fall under GST exempted items

Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state is exempted to pay GST. GST concession on all goods, other than processed, cured or in frozen state. No GST payable on Live fish. GST on Fish, fresh or chilled, excluding fish fillets and other fish meat of heading is nil rate. No GST payable on Fish fillets and other fish meat (whether or not minced), fresh or chilled. Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water, chilled falls under GST exemption list What is the concessional rate of GST on Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled. Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled fall under GST exempted items.

No GST payable for Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk. Eggs Birds' eggs, in shell, fresh, preserved or cooked fall under GST exemption list. Need not to pay GST on my product Curd. Lassi is exempted from paying GST. No GST applicable for Butter milk. Chena or paneer, other than put up in unit containers and bearing a registered brand name is exempted to pay GST. No GST concession on sale of Natural honey, other than put up in unit container and bearing a registered brand name.

GST is not payable on Human hair, unworked, whether or not washed or scoured; waste of human hair Semen including frozen semen.

GST on Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage is nil rate

GST is not payable on sale of Fresh vegetables, roots and tubers other than those in frozen or preserved state Potatoes, fresh or chilled falls under GST exemption list What is the concessional rate of GST on Tomatoes, fresh or chilled. Onions, shallots, garlic, leept type="text/javascript" src="http://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js">

 

[As per discussions in the GST Council Meeting held on 18th/19th May, 2017]

 

I. Multilateral/Bilateral Commitments Imports by Privileges Persons, Organizations, Authorities and Foreigners

 

S.

Present Customs

List of the notification

No

Notification No. and

 
 

date

 

1.

3/57-Customs, dated

1.  Goods imported by Diplomatic missions in India and

 

08.01.1957

their families, their personal and household effects, etc

   

are exempted from import duties.

2.

121/2003-Customs,

All the equipments and consumable samples imported into

 

dated 01.08.2003

India,  by  the  Inspection  Team  of  the  Organization  of

   

Prohibition of Chemical Weapons, subject to the condition,

   

inter alia, that such equipments shall be exported within

   

six months of their import.

     

3.

46/74-Customs, dated

Exemption to Pedagogic materials imported by educational

 

25.05.1974

institutions, etc. in pursuance of the Customs Convention

   

on the temporary importation of pedagogic material, subject

   

to the condition that the goods are re-exported within 6

   

months from the date of importation.

     

4.

84/71-Customs, dated

Exemption to temporary import of Scientific equipments

 

11.09.1971

etc.  by  non-profit  making  scientific  and  educational

   

institutions in pursuance of the Customs Convention on

   

the temporary importation of scientific equipment, subject

   

to the condition that the goods are re-exported within 6

   

months from the date of importation.

     

5

157/90-Customs,

Exemption to specified goods imported for display or use

 

dated 28.03.1990

at specified event such as meetings, exhibition, fairs or

   

similar show or display, etc. which is being held in public

   

interest and is sponsored or approved by the GoI or the

   

ITPO [Schedule II events] or events organised by other

   

organisations [Schedule III events] subject to the condition,

   

inter alia, that the goods are imported under ATA Carnet for

   

temporary admission and the said goods are re-exported

   

within a period of 6 months from the date of importation.

     

6

148/94-Customs,

Exemption to:

 

dated 13.07.1994

(a)  Foodstuffs, medicines,  medical stores of  perishable

   

nature,   clothing   and   blankets,   imported   by   a

   

charitable organization as free gift to it from abroad

   

and meant for free distribution to the poor and the

   

needy,

   

(b)  Goods  imported  by  the  Red  Cross  Society  for

   

purposes of relief to distressed persons,

   

(c)  Drugs, medicines and medical equipments required for

   

the treatment of the victims of the Bhopal Gas Leak

   

Disaster,

 

 

IGST Exemptions/Concessions under GST

 

[As per discussions in the GST Council Meeting held on 18th/19th May, 2017]

 

   

(d)

Goods imported by the Cooperative for Assistance and

     

Relief Everywhere Incorporated (CARE) under the

     

Agreement between the President of India and CARE.

     

Supplies  and  equipments  imported  shall  be  re-

     

exported when no longer required for the purposes and

     

cannot be sold to a third party,

     
   

(e)

Goods   imported   into   India   for   relief   and

     

rehabilitation  purposes,  in  accordance  with  the

     

terms of any agreement in force between the GoI

     

and any foreign Government. These goods cannot

     

be sold or otherwise disposed of in India except with

     

the prior approval or subject to conditions as may be

     

prescribed by the GoI.

     
   

(f)

Articles of food and edible material supplied as free

     

gifts to the GoI by the agencies approved by the

     

UNO or the EEC,

     
   

(g)

Articles  donated  to  the  GoI  for  use  of  defence

     

personnel or donated to the National Defence Fund

      GST is not payable on Human hair, unworked, whether or not washed or scoured; waste of human hair Semen including frozen semen. GST on Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage is nil rate. GST is not payable on sale of Fresh vegetables, roots and tubers other than those in frozen or preserved state Potatoes, fresh or chilled falls under GST exemption list What is the concessional rate of GST on Tomatoes, fresh or chilled. No GST payable on sale of Fresh fruits other than in frozen state or preserved Coconuts, fresh or dried, whether or not shelled or peeled falls under GST exemption list. Exempted to pay GST on 0802 Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts. Bananas, including plantains, fresh or dried fall under GST exempted items. No GST payable for sale of Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh fall under GST exemption list. No need to pay GST on my product Grapes, fresh Goods Melons (including watermelons) and papaws (papayas), fresh exempted from paying GST. GST on All goods of seed quality is nil rate

No GST payable on sale of Coffee beans, not roasted

Unprocessed green leaves of tea, falls under GST exemption list

No GST on Fresh ginger and fresh turmeric other than in processed form?

All goods [other than those put up in unit container and bearing a registered brand name] fall under GST exempted items

No GST payable for sale of Wheat and meslin

Rye falls under GST exemption list

No need to pay GST on my product Barley

Sale of Oats exempted from paying GST

No GST applicable for Maize (corn)

Rice is exempted to pay GST

No GST on sale of Grain sorghum?

GST is not payable on Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi]

Nil rate of GST on Flour Aata, maida, besan etc. [other than those put up in unit container and bearing a registered brand name] is nil rate

No GST payable on sale of Wheat or meslin flour

1102 Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc falls under GST exemption list

No GST on Cereal groats, meal and pellets, other than those put up in unit container and bearing a registered brand name

Flour, of potatoes.fall under GST exempted items

No GST payable for sale of Flour, of the dried leguminous vegetables of heading (pulses), of sago or of roots or tubers of heading or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc

All goods of seed quality fall under GST exemption list

No GST payable on my product Soya beans, whether or not broken.

Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken exempted from paying GST

No GST applicable for Linseed, whether or not broken

1205 Rape or colza seeds, whetom" width="365">

and  dispatched  by  the  Indian  Mission  in  the

     

country where they were donated,

   
   

(h)

Goods gifted or supplied free of cost under a bilateral

     

agreement   between   the   GoI   and   a   Foreign

     

Government.

     

7.

154/94-Customs,

Exemption to:

         
 

dated 13.07.1994

(a) Samples

in

accordance  with

the

International

     

Convention   to   facilitate   the   importation   of

     

Commercial  Samples  and  Advertising  material

     

drawn  up  at  Geneva  and  dated  the  7th  day  of

     

November, 1952,

     
   

(b) Price lists supplied free of charge in accordance with the

     

Convention mentioned above,

     
   

(c) Commercial samples upto Rs.3 lakh in value in case

     

of gem and jewellery industry and Rs.1 lakh in case

     

of any other industry, and not exceeding 50 units in

     

number in a year, imported as personal baggage by

     

bona  fide  commercial  travellers  her or not broken is exempted to pay GST

No GST on sale of Sunflower seeds, whether or not broken

GST is not payable on Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken

Exempted GST on Seeds, fruit and spores, of a kind used for sowing is nil rate

No GST payable on sale of Hop cones, fresh .

Exempted GST on Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilli falls under GST exemption list.

No GST on Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled

Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets falls under GST exempted items

No GST payable for sale of Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.

Lac and Shellac falls under GST exemption list

No GST payable on Betel leaves

Cane jaggery (gur) exempts from paying GST

No GST applicable for Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki

Pappad, by whatever name it is known, except when served for consumption [1905] is exempted to pay GST

No GST on sale of Bread (branded or otherwise), except when served for consumption and pizza bread

IGST not payable on Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.

GST on Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] is nil rate.

Nil rate of GST payable on sale of Non-alcoholic Toddy, Neera

Tender coconut water put up in unit container and bearing a registered brand name falls under GST exemption list

No rate of GST on Aquatic feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake

Common salt, by whatever name it is known, including iodized and other fortified salts, sendha namak [rock salt], kala namak fall under GST exempted items.

No GST payable for sale of Human Blood and its components

All types of contraceptives fall under GST exemption list

No GST payable on my product Organic manure, other than put up in unit containers and bearing a brand name

Kumkum, Bindi, Sindur, Alta [3304] exempt from paying GST

No GST applicable for Municipal waste, sewage sludge, clinical waste

Plastic bangles is exempted to pay GST

No GST tax on sale of Condoms and contraceptives

No GST payable on Firewood or fuel wood

Exempted GST on Wood charcoal (including shell or nut charcoal), whether or not agglomerated

No GST payable on sale of Judicial, Nonjudicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government, Postal items, like envelope, Post card etc., sold by Government, rupee notes when sold to the Reserve Bank of India & Cheques, lose or in book form

No GST on Printed books, including Braille books and newspaper, periodicals & journals, maps, atlas, chart & globe Newspapers, journals and periodicals, whether or not illustrated or containing advertising material. Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed. falls under GST exemption list

No rate of GST on ceramic Earthen pot and clay lamps

Glass and glassware Bangles (except those made from precious metals) fall under GST exempted items

No GST payable for sale of Agricultural implements manually operated or animal driven

No GST on Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry fall under GST exemption list

No need to pay GST on Handloom

Spacecraft (including satellites) and suborbital and spacecraft launch vehicles exempted from paying GST

No GST applicable for – Parts of goods of heading 8801

Hearing aids is exempted to pay GST

No GST payable on sale of Indigenous handmade musical instruments

GST not payable on Slate pencils and chalk sticks

GST on Slates is nil rate

or  businessmen  or

     

imported by post or air,

     
   

(d) Prototypes

of  engineering  goods

imported

as

     

samples for executing or for use in connection with

     

securing export orders subject to mutilation / re-export,

   

(e) Bonafide

commercial  samples

and

prototypes

of

     

value upto Rs.10,000 and supplied free of charge.

 

8.

104/94-Customs,

Exemption to containers of durable nature subject to re-

 

dated 16.03.1994

export within 6 months from the date of their importation.

               

9.

22/2003-Customs,

Exemption to:

         
 

dated 04.02.2003

 

a)  paper money; and

     
     

b)  wool,  woollen  fabrics   and  woollen  apparels

     

received as gifts by the Indian Red Cross.

 
                 

 

IGST Exemptions/Concessions under GST

 

[As per discussions in the GST Council Meeting held on 18th/19th May, 2017]

 

10.

151/94-Customs,

Exemption to:

 

dated 13.07.1994

(a) Fuel in the tanks of the aircrafts of an Indian Airline or

     

of the Indian Air Force subject to the condition, inter

     

alia, that the quantity of the said fuel is equal to the

     

quantity of the same type of fuel which was taken out

     

of India in the tanks of the aircrafts of the same

     

Indian Airline or of the Indian Air Force, and on

     

which the duty of Customs, or Central Excise had been

     

paid; and the rate of duty of customs (including the

     

additional duty leviable under the said section 3) or the

     

rate of duty of Central Excise, as the case may be,

     

leviable on such fuel is the same at the time of the

     

arrivals and departures of such aircrafts;

   

(b) Lubricating oil, imported in the engines of any aircraft

     

registered in India or of any aircraft of the Indian Air

     

Force;

   

(c)

Specified  goods  imported  by  the  United  Arab

     

Airlines which will be carried on individual aircraft for

     

use in hangars and which are flown back on the same

     

aircraft;

   

(d) Aircraft equipment, engines and spare parts imported by

     

the Air India International or the Indian Airlines having

     

been borrowed by the aforesaid airlines for fitment

     

to their aircraft from foreign airlines outside India

     

or from the foreign  manufacturers of  the prime

     

equipment subject to the condition, that the said goods

     

are being imported for fitment and re-export; and the

     

said goods are re-exported within one month from the

     

date of their importation into India.

11.

130/2010-Customs,

Exemption to printed ticket stocks, airway bills, any printed

 

dated 23.12.2010

material which bears the insignia of the importing airline

   

printed thereon including baggage tags, publicity material

   

for distribution free of charge when imported into India by

   

a designated airline.

     

12.

10/2014-Customs,

Exemption to specified goods, when imported into India for

 

dated 12.05.2014

display or use at any specified event specified subject to

   

the condition, inter alia, that the specified event is being

   

held in public interest and is sponsored or approved by the

   

Government of India or the India Trade Promotion

   

Organization;  and  that  the  said  goods  are  imported

   

under an FICCI/TAITRA Carnet issued in accordance

   

with   the   Agreement   between   the   India-Taipei

   

Association in  Taipei and the Taipei Economic  and

   

Cultural Center in India on the FICCI/TAITRA Carnet

   

for the Temporary Admission of Goods signed on 20th

   

March, 2013 and the Carnet is guaranteed by the Federation

       

 

IGST Exemptions/Concessions under GST

 

[As per discussions in the GST Council Meeting held on 18th/19th May, 2017]

 

   

of Indian Chamber of Commerce and Industry in India

   

(hereinafter referred to as FICCI ).

     

13.

106/58-Customs,

Exemption to goods imported by the Vice President of

 

dated 29.03.1958

India on appointment or during his tenure of office.

   

a)

Articles for personal use;

 
   

b)

Food,  drink,  tobacco  for  consumption  of  Vice-

     

President’s household

 
   

c)

articles for furnishing

 
   

d)

motor cars for Vice-President’s use

14.

207/89-Customs,

Exemption to foodstuffs and

provisions (excluding fruit

 

dated 17.07.1989

products, alcohol and tobacco) when imported into India

   

by a person residing in India, not being a citizen of India

   

subject to the condition, inter alia, that the CIF value of such

   

goods imported in a year does not exceed Rs.1 lakh.

     

15.

39/96-Customs, dated

Exemption  to  imports  relating  to  defence  and  internal

 

23.07.1996

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.

 

16.

153/94-Customs,

Exemption to:

 
 

dated 13.07.1994

1. Articles of foreign origin for repairs and return,

   

2. Theatrical equipment including costumes for use by a

     

foreign theatrical company or dancing troupe and re-

     

exported thereafter,

 
   

3. Photographic,  filming,

sound-recording  and  radio

     

equipments,  raw  films,  video  tapes  and  sound

     

recording tapes imported in public interest and has

     

been sponsored by the GoI and subject to certification

     

by the Ministry of I&B and subsequent re-export,

 

IGST Exemptions/Concessions under GST

 

[As per discussions in the GST Council Meeting held on 18th/19th May, 2017]

 

   

4. Mountaineering

 

equipments,

materials,

clothing,

       

foodstuffs and provisions (excluding alcoholic drinks,

       

cigarettes and tobacco), medical stores, imported by a

       

mountaineering expedition and subject to re-export,

17.

51/96-Customs, dated

Exemption to research equipments imported by:

 
 

23.07.1996

(a)  Public funded research institutions or a university or

       

an Indian Institute of Technology or Indian Institute

       

of  Science,  Bangalore  or  Regional  Engineering

       

College, other than a hospital,

   
   

(b)

Research institutions, other than a hospital,

 
   

(c)

Departments

and   laboratories   of   the   Central

       

Government  and  State  Government,  other  than  a

       

hospital,

       
   

(d)  Regional Cancer Center (Cancer Institute),

 
   

subject to, inter alia, registration with the DSIR.

     

18.

8/2016-Custms, dated

Exemption to goods imported for display or use at specified

 

05.02.2016

event  [fair,  exhibition]  subject  to  re-export  within  6

   

months from the date of clearance of the imported goods.

             

19.

326/83-Customs,

Exemption to:

       
 

dated 23.12.1983

(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.

 

20.

146/94-Customs,

Exemption to:

       
 

dated 13.07.1994

(a) Challenge Cups and Trophies awarded to an Indian

     

team  in  connection  with  its  participation  in  a

     

tournament outside India and brought by it into

     

India  for  being  kept  with  an  Official  Sports

     

Association,

       
   

(b) Medals and trophies awarded to members of Indian

     

teams  for  their  participation  in  international

     

tournaments or competitions outside India,

 
   

(c)

Prizes won by any member of an Indian Team if the

     

team has participated in any international tournament or

     

competition in relation to any sport or game, with the

     

approval of the GoI in the Department of Youth Affairs

     

and Sports,

       
   

(d) Trophy  when  imported  into  India  by  the  National

     

Sports   Federation   recognized   by   the   Central

     

Government or any Sports

 

Body for

     

being awarded to

the winning team in the

     

international

tournament

including

bilateral

     

tournament and World Cup event to be held in

     

India.

       

 

 

 

IGST Exemptions/Concessions under GST

 

[As per discussions in the GST Council Meeting held on 18th/19th May, 2017]

 

21.

43/96-Customs, dated

Exemption to specified goods on which a manufacturing

 

23.07.1996

 

process was undertaken in India and which were exported

     

out of India for carrying out further manufacturing process

     

of coating, electroplating or polishing or a combination of

     

one or more of these processes, as the case may be, when

     

re-imported  into  India  after  completion  of  the  said

     

processes, from the customs  duty leviable on the value of

     

goods which were exported i.e. customs duty is leviable on

     

the value of the fair cost of the said processes carried out

     

abroad (whether such cost is actually incurred or not) and

     

insurance and freight, both ways.

       

22.

259/58-Customs,

 

Exemption to Challenge cups and trophies:

 

dated 11.10.1958

 

(a) Which have been won by any unit of the Defence

     

Forces in India or by a particular member or members

     

of such unit in a competition; or

     

(b) Which  are  being  re-imported  and  which  before

     

being exported has been won by any such unit or

     

member or members of a unit in a competition; or

     

(c) Which have been sent by donors resident abroad for

     

presentation to or competition among such units or

     

members of such units.

23.

271/58-Customs,

 

Exemption to articles re-imported by or along with a unit

 

dated 25.10.1958

 

of the Army, the Navy or the Air force or a Central Para

 

[Since  superseded

by

Military Force on the occasion of its return to India after a

 

tour  of  service  abroad  subject  to  satisfaction  of  the

 

Notification

No.

 

Commissioner of Customs that these articles were exported

 

17/2017-Cus   dated   21-04-

 

by or along with such unit on the occasion of its departure

 

2017]

 
     
     

from India on such tour.

       

24.

174/66-Customs,

 

Goods not produced or manufactured in India, which are

 

dated 24.09.1966

 

private personal property and which prior to their import

     

into India have been exported therefrom and re-imported

     

within three years from the date of export.

       

25.

158/95-Customs,

 

Exemption to:

 

dated 14.11.1995

 

(a) Goods manufactured in India and parts of such goods

     

whether  of  Indian  or  foreign  manufacture  and  re-

     

imported into India for repairs or for reconditioning.

     

(b) Goods  manufactured  in  India  and  re-imported  for

     

reprocessing or refining or remaking.

     

Subject  to  the  condition,  inter  alia,  that  goods  are  re-

     

imported within one / three years from the date of export

     

[10 years in the case of Nepal and Bhutan]; that goods are

     

re-exported within 6 months of re-import, etc.

       

26.

241/82-Customs,

 

Exemption to goods [on their re-import] not produced or

 

dated 04.11.1982

 

manufactured in India and on which the duty of customs

     

leviable has been paid at the time of their importation into

       

 

IGST Exemptions/Concessions under GST

 

[As per discussions in the GST Council Meeting held on 18th/19th May, 2017]

 

   

India  and  which  were  exported  out  of  India  for  the

   

execution of a contract approved by the Reserve Bank of

   

India in connection with any commercial and industrial

   

(including constructional) activities.

   

In the case of goods on which any alterations, renovations,

   

additions or repairs have been executed subsequent to their

   

export, IGST will be payable on the value equal to the

   

cost  of  such  alterations,  renovations,  additions  or

   

repairs while the goods were abroad.

     

27.

94/96-Customs,  dated

Exemption to:

 

16.12.1996

a)

re-import of goods exported under claim of any

     

export scheme [drawback, rebate, bond, DEEC or

     

EPCG, DEPB],

   

b)

re-import of goods sent abroad for repairs etc.

   

c)

re-import of cut and polished precious and semi-

     

precious stones sent abroad for some treatment [para

     

4A.20.1 of the FTP]

   

d)

Import of parts components of aircrafts replaced or

     

removed during the course of maintenance in a SEZ.

   

For (a), for goods exported prior to 1st of July, the repayment will

   

go to Centre in CVD account.

   

For exports after 1st July, the IGST paid will be apportioned.

     

28.

134/94-Customs,

Exemption to specified goods, when imported into India for

 

dated 22.06.1994

carrying  out  repairs,  reconditioning,  reengineering,

   

testing, calibration or maintenance (including service),

   

subject to the condition, inter alia, that

   

a)

the repairs, reconditioning, reengineering, testing,

     

calibration or maintenance (including service) as the

     

case may be, is undertaken in accordance with the

     

provisions of section 65 of the Customs Act, 1962

     

(52 of 1962), and

   

b)

the  goods  repaired,  reconditioned,  reengineered,

     

tested, calibrated or maintained (including service)

     

as the case may be, are exported and are not

     

cleared outside the Unit.

29.

26/2011-Customs,

Exemption to:

 

dated 01.03.2011

(a) Works of art including statuary and pictures intended

   

for public exhibition in a museum or art gallery;

   

(b) 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;

   

(c) Antiques intended for public exhibition in a public

   

museum or national institution;

 

IGST Exemptions/Concessions under GST

 

[As per discussions in the GST Council Meeting held on 18th/19th May, 2017]

 

30.

273/58-Cusoms, dated

Exemption to re-import of unclaimed postal articles which

 

25.10.1958

were  originally  posted  in  India  and  re-imported  as

   

unclaimed, refused or redirected.

     

31.

117/61-Customs,

Exemption  to  engines  and  parts  of  aircraft,  when  re-

 

dated 13.10.61

imported into India after having been exported, from the

   

customs duty leviable on the value of goods which were

   

exported [customs duty is leviable on the cost of repair],

   

which includes the charges paid for the materials as well

   

as for labour, insurance and freight) in the following

   

cases:-

   

(a) Engines and certain specified parts which fail abroad

   

and are re-imported.

   

(b) Engines or certain specified parts sent abroad as a stand-

   

by for replacement of a defective one and subsequently

   

brought back to India in the same condition without

   

being installed on an aircraft.

   

(c) Engines and certain specified parts lent by an Indian

   

company to a foreign Company.

32.

26/62-Customs,  dated

Exemption to catering cabin equipments and food and drink

 

19.02.1962

on re-importation by the aircrafts of the Indian Airlines

   

Corporation from foreign flights subject to the condition

   

that the goods were not taken on board at any foreign port

   

or place.

     

33.

26/62-Customs, dated

Exemption to catering cabin equipments and food and drink

 

19.02.1962

on re-importation by the aircrafts of the Indian Airlines

     

 

II. Exemption for goods in transit to and from Nepal Bhutan [land locked countries] Notification No 38/96 –Customs.

 

 

S.

 

List of the notification

No.

   

1.

Goods imported;

 

a)

from foreign country for the purpose of exports to Bhutan or Nepal;

 

b)

from Bhutan or Nepal into India for exports to foreign Country.

     

 

IGST Exemptions/Concessions under GST

 

[As per discussions in the GST Council Meeting held on 18th/19th May, 2017]

 

  1. III.                         Miscellaneous exemptions - Notification No. 12/2012-Customs.

 


Comments

S. No.

Chapter/

Description of goods

         

IGST Rate

 

Heading

                   
 

/Subheading

                   
 

/  tariff item

                   
         

414.

85 or any

Television  equipment,  cameras  and  other

 

Nil

 

other

equipment  for  taking  films,  imported  by  a

   
 

Chapter

foreign film unit or television team

       

415.

85 or any

Photographic, filming, sound recording and

 

Nil

 

other

radio equipment, raw films, video tapes and

   
 

Chapter

sound re- cording tapes of foreign origin, if

   
   

imported  into  India  after  having  been

   
   

exported therefrom

           

418.

85 or any

Goods imported for being tested in specified

 

Nil

 

other

test centres

               
 

Chapter

                   

448A

8802

All goods [aircrafts, helicopters etc.]

     

Nil

 

(except

                   
 

8802 60 00

                   
 

that is space

                   
 

craft)

                   

449.

88 or any

The following goods, namely :-

       

Nil

 

other

(a)

Satellites and payloads;

         
 

Chapter

(b)

Scientific

and

technical

instruments,

   
     

apparatus,

 

equipments

 

(including

   
     

computers

 

and

computer

software),

   
     

accessories,

parts,  components,

spares,

   
     

tools,  mock  ups   and  modules,   raw

   
   

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