Background:
Earlier, Notification No. 28/2021-Customs dated April 24, 2021 as amended by Notification No. 31/2021-Customs dated May 31, 2021 exempted from customs duty and health cess, the import of COVID relief items. These items include:
- COVID-19 vaccine,
- Amphotericin B,
- Oxygen concentrator, Medical Oxygen, Oxygen storage tanks
- Cryogenic road transport tanks for Oxygen, Oxygen cylinders including cryogenic cylinders and tanks,
- Non-invasive ventilation nasal masks for ICU ventilators, etc.
This last date of exemption under this notification is August 31, 2021.
Notification:
Vide Notification No. 41/2021-Customs dated August 30, 2021 the last date of above exemption is further extended till September 30, 2021.
The Notification can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2021/cs-tarr2021/cs41-2021.pdf;jsessionid=85911FF941B97C7AB29340B260A85A42