IGST exemption categories on Imports under GST
Posted on
04 January 2019 Category : GST rates
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materials and consumables required for
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launch vehicles and for satellites and
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payloads
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(c) Ground equipment brought for testing of
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(a)
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518.
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Any
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Used bona fide personal and household effects
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Nil
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Chapter
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belonging to a deceased person
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519.
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Any
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Goods imported through postal parcels, packets
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Nil
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Chapter
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and letters, the CIF value of which is not more
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than one thousand rupees per consignment
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520.
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Any
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Archaeological
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specimens,
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photographs,
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Nil
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Chapter
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plaster casts
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or
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antiquities,
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intended for
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exhibition for public benefit in a museum
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managed by the Archaeological Survey of
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India or by a State Government
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357A.
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84 or any
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Goods specified in List 34 required in
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5%
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other
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connection with:
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This will apply
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Chapter
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(a) petroleum
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operations undertaken
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under
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to
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domestic
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petroleum exploration licenses or mining
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supplies also.
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leases, granted by the Government of India
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or any State Government to the Oil and
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Natural Gas
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Corporation
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or
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Oil
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India
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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
- Exemption from IGST from bonafide passenger baggage and transfer of residence
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S.
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Chapter/Headin
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Item covered
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No
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g
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1
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9803
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Exemption from IGST
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1.
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on goods imported by a passenger or a member of a crew in his
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baggage. [Does not apply to motor vehicles, alcoholic beverages,
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tobacco and tobacco products]
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2.
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on goods imported by a person of India origin on his return to India
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[Transfer of Residence Notification No 26/2016-Customs ]
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3.
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on one lap top imported by a passenger of 18 years or more age
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[Notification No. 11/2004-Customs]
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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, leeks and other alliaceous vegetables, fresh or chilled falls under GST exempted items. No GST payable for sale of Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled fall under GST exemption list. No need to pay GST on my product. No GST on Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. Cucumbers and gherkins, fresh or chilled exempt from paying GST. No GST applicable for Leguminous vegetables, shelled or unshelled, fresh or chilled. Other vegetables, fresh or chilled is exempted to pay GST. No GST concession on sale of Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. GST is not payable on Dried leguminous vegetables, shelled, whether or not skinned or split. Nil GST rate on Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith is nil rate
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, whet
IGST Exemptions/Concessions under GST
GST 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
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
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
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[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
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S.
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Present Customs
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List of the notification
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No
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Notification No. and
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date
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1.
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3/57-Customs, dated
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1. Goods imported by Diplomatic missions in India and
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08.01.1957
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their families, their personal and household effects, etc
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are exempted from import duties.
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2.
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121/2003-Customs,
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All the equipments and consumable samples imported into
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dated 01.08.2003
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India, by the Inspection Team of the Organization of
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Prohibition of Chemical Weapons, subject to the condition,
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inter alia, that such equipments shall be exported within
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six months of their import.
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3.
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46/74-Customs, dated
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Exemption to Pedagogic materials imported by educational
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25.05.1974
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institutions, etc. in pursuance of the Customs Convention
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on the temporary importation of pedagogic material, subject
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to the condition that the goods are re-exported within 6
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months from the date of importation.
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4.
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84/71-Customs, dated
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Exemption to temporary import of Scientific equipments
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11.09.1971
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etc. by non-profit making scientific and educational
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institutions in pursuance of the Customs Convention on
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the temporary importation of scientific equipment, subject
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to the condition that the goods are re-exported within 6
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months from the date of importation.
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5
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157/90-Customs,
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Exemption to specified goods imported for display or use
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dated 28.03.1990
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at specified event such as meetings, exhibition, fairs or
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similar show or display, etc. which is being held in public
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interest and is sponsored or approved by the GoI or the
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ITPO [Schedule II events] or events organised by other
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organisations [Schedule III events] subject to the condition,
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inter alia, that the goods are imported under ATA Carnet for
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temporary admission and the said goods are re-exported
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within a period of 6 months from the date of importation.
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6
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148/94-Customs,
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Exemption to:
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dated 13.07.1994
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(a) Foodstuffs, medicines, medical stores of perishable
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nature, clothing and blankets, imported by a
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charitable organization as free gift to it from abroad
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and meant for free distribution to the poor and the
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needy,
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(b) Goods imported by the Red Cross Society for
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purposes of relief to distressed persons,
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(c) Drugs, medicines and medical equipments required for
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the treatment of the victims of the Bhopal Gas Leak
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Disaster,
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IGST Exemptions/Concessions under GST
[As per discussions in the GST Council Meeting held on 18th/19th May, 2017]
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(d)
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Goods imported by the Cooperative for Assistance and
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Relief Everywhere Incorporated (CARE) under the
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Agreement between the President of India and CARE.
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Supplies and equipments imported shall be re-
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exported when no longer required for the purposes and
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cannot be sold to a third party,
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(e)
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Goods imported into India for relief and
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rehabilitation purposes, in accordance with the
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terms of any agreement in force between the GoI
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and any foreign Government. These goods cannot
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be sold or otherwise disposed of in India except with
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the prior approval or subject to conditions as may be
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prescribed by the GoI.
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(f)
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Articles of food and edible material supplied as free
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gifts to the GoI by the agencies approved by the
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UNO or the EEC,
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(g)
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Articles donated to the GoI for use of defence
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personnel or donated to the National Defence Fund
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and dispatched by the Indian Mission in the
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country where they were donated,
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(h)
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Goods gifted or supplied free of cost under a bilateral
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agreement between the GoI and a Foreign
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Government.
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7.
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154/94-Customs,
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Exemption to:
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dated 13.07.1994
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(a) Samples
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in
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accordance with
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the
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International
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Convention to facilitate the importation of
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Commercial Samples and Advertising material
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drawn up at Geneva and dated the 7th day of
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November, 1952,
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(b) Price lists supplied free of charge in accordance with the
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Convention mentioned above,
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(c) Commercial samples upto Rs.3 lakh in value in case
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of gem and jewellery industry and Rs.1 lakh in case
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of any other industry, and not exceeding 50 units in
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number in a year, imported as personal baggage by
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bona fide commercial travellers or businessmen or
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imported by post or air,
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(d) Prototypes
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of engineering goods
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imported
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as
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samples for executing or for use in connection with
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securing export orders subject to mutilation / re-export,
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(e) Bonafide
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commercial samples
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and
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prototypes
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of
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value upto Rs.10,000 and supplied free of charge.
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8.
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104/94-Customs,
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Exemption to containers of durable nature subject to re-
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dated 16.03.1994
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export within 6 months from the date of their importation.
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9.
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22/2003-Customs,
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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]
- III. Miscellaneous exemptions - Notification No. 12/2012-Customs.
|
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
|
|
|
| |
|
Comments
|
|
|
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