Grant of Relief from BCD & IGST on goods imported for donation in Kerala

Grant of Relief from BCD & IGST on goods imported for donation in Kerala

As we are all aware about the adverse situations due to floods in Kerala, the government with the intention to provide relief from BCD & IGST on goods imported for donation for relief and rehabilitation of the people has issued Notification No. 59/2018- Customs dt 21st August 2018.
This notification exempts all goods falling under First Schedule to the Customs Tariff Act, 1975 (51 of 1975) when imported into India from

(a) the whole of the duty of customs leviable; and
(b) the whole of integrated tax leviable under Customs Tariff Act.

The following conditions need to be satisfied in order to avail the above exemption, namely

(i) It shall be certified by the importer on the relevant clearance documents that the goods are intended to be donated for the relief and rehabilitation of the people affected by the floods in the said State free of cost

(ii) Imported goods are sent to the Central Government, the Government of Kerala; or as the case may be, the relief agencies of the Central Government, the Government of Kerala including the relief agencies duly approved by the Central Government or the Government of Kerala for the purpose; and

(iii) Importer produces before the Deputy Commissioner or the Assistant Commissioner of Customs, within six months from the date of importation of the said goods or within such extended period as the said officer may allow, a certificate from the District Magistrate of the affected area in the State of Kerala that the said goods have been donated for use for aforesaid purpose.

This relief shall be effective upto 31st December, 2018. This is an appreciable step taken by the government. But the formalities attached for certificate will unnecessarily bother the donor.

We hope the above will be beneficial to you.

Disclaimer: The content of this document is solely for informational purpose. We are not responsible for any loss or damage, if any, arising out of information contained herein. Also, we are not responsible for any actions taken by placing reliance on the same. Though we have taken due care in preparing this opinion, yet, the existence of any mistake or omission is not ruled out. This opinion is not meant for circulation or distribution (except for personal or non-commercial use) without out written permission. Our views are based upon the facts and assumptions indicated by you. No assurance has been given that the revenue authorities or courts will concur with the view expressed herein. Our views are based upon best of our knowledge of Central Excise, Customs and GST law and its interpretation which is subject to change from time.
Your Need Our Concern…
Thanking you,
Regards,

Pradeep Jain, F.C.A.

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Grant of Relief from BCD & IGST on goods imported for donation in Kerala

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