IGST exemption categories on Imports under GST

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,

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

		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,

		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.

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
	[Since superseded	by	tour of service abroad subject to satisfaction of the
	Notification	No.	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-		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]		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

		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 1^st of July, the repayment will
		go to Centre in CVD account.
		For exports after 1^st 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 exemption categories on Imports under GST

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Discussion Forum

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

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.

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