IGST exemption on import of goods for meetings, exhibition, fairs etc.

Posted on 10 April 2023 Category : GST

Import duty and IGST exempted on import of goods for fairs, meeting, exhibitions etc.

Customs Notification 157/90 dt.28.03.1990 is valid when introduction of GST in India by July, 2017 for exemption of IGST on imports.

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IGST is exempted for imported goods for specific goods for exhibition, fairs, meetings sponsored by government of India or ITPI. The import duty also exempted for such goods as per Customs Notification No 157/90 dated 28^th March, 1990.

As per notification 157/90-Customs, dated 28.03.1990, GST exemption to specified goods imported for display or use 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.

The extract of Customs Notification No.157/90 dt.28.03.1990 is given here for your reference.

Click here to read complete notification 157/90 dt.28.03.1990 of Customs. Customs Notification 157/90 dt.28.03.1990

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