IGST exemption on temporary import of pedagogic materials

Import duty and IGST exemption on import of pedagogic materials


Customs Notification No.46/ 74 dated 25.05.1974


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If any import of pedagogic materials by educational institutions for re-export purpose within six months of their import, IGST / import duty is exempted on such imported goods.


This exemption provides as per customs notification 46/74-Customs, dated 25.05.1974.

Exemption to Pedagogic materials imported by educational 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.




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