The CBIC vide Notification No. 46/2021-Customs dated September 30, 2021 has further amended Notification No. 50/2017-Customs dated June 30, 2017 (“the principal notification”), in order to adhere to the recommendations of 45th GST Council meeting held on September 17, 2021.
A. In the principal notification in the table, for S. No. 607 and the entries relating thereto, the following S. No. and entries shall be substituted
|
S. No |
Chapter or Heading or sub–heading or tariff item |
Description of goods |
Standard rate |
Integrated Goods and Services Tax |
Condition No. |
|
607 |
9804 |
The following goods, imported for personal use, namely: – |
|||
|
(a) the life saving drugs or medicines (including diagnostic test kits) specified in List 4;
|
NIL |
NIL |
– |
||
|
(b) other life saving drugs or medicines, |
NIL | NIL |
16 |
||
|
(c) life saving medicines for treatment of Spinal Muscular Atrophy or Duchenne Muscular Dystrophy, namely- (i) Zolgensma (Onasemnogene Abeparvovec) (ii) Viltepso (Viltolarsen) (iii) any other medicine for treatment of the said diseases |
NIL | NIL |
16 |
||
Condition no. 16 is being substituted as:
1. the goods are imported by an individual for personal use;
2. it is certified in the Form as applicable, by the Director General or Deputy Director General or Assistant Director General, Health Services, New Delhi, Director of Health Services of the State Government or the District Medical Officer/Civil Surgeon of the district, in each individual case; and
3. the importer produces the said certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of clearance, or gives an undertaking as acceptable
B. Further, Condition 102 is being substituted in principal notification to allow instead of re-export, further lease of “Rigs and ancillary items imported for oil or gas exploration and production” and “All goods, vessels, ships [other than motor vehicles] imported” by original lessor being exporter and lessee being any person in India.
Note: This Notification shall be effective from October 01, 2021.
The Notification can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2021/cs-tarr2021/cs46-2021.pdf;jsessionid=9993890D2ADACD323E620E7465D61AFF