The CBIC vide Notification No. 47/2021-Customs dated September 30, 2021 has in addition to Customs duty, exempted from IGST, imports from Antarctica and Bangladesh of specified goods for specific purposes, in order to adhere to the recommendations of 45th GST Council meeting held on September 17, 2021. The amendments are as under:
A. In terms of Notification No. 90/2009 dated September 07, 2009 all goods imported from Antarctica into India for being used in, or are related to the Indian Antarctic Expedition or the Indian Polar Science Programme were exempt from Customs duty. Now, vide this notification, even IGST has been exempted on these imports.
B. In terms of Notification No. 60/2009 dated July 14, 2011 specified goods (vegetable, timber, household implements etc.) imported from Bangladesh through Balat, Kalaichar, Srinagar (Tripura) or Kamalasagar (Tripura) border haats via land route were exempt from Customs duty on fulfilment of certain conditions. Now, vide this notification, even IGST has been exempted on these imports.
The Notification can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2021/cs-tarr2021/cs47-2021.pdf;jsessionid=B40DB9C026BA2A7A877FF4451E9B3586