IGST exemption on foodstuffs, medicines, cloths etc.

Import duty and IGST exemption under Customs notification 148/94

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148/94-Customs, dated 13.07.1994 is valid when introduction of GST in India by July, 2017 for exemption of IGST on imports.


Exemption to:

(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,

(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 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.


The complete extract of notification 148/94-Customs, dated 13.07.1994 is given here.  Click here to read customs notification number 148/94 dated 13.07.1994.    notification 148/94-Customs, dated 13.07.1994




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