IGST Exemptions, Concessions list under GST – all Goods & Services List

• (a) Foodstuffs, medicines, medical stores of perishable nature, clothing and blankets, imported by a charitable organization as free gift to it from abroad and meant for free distribution to the poor and the needy,
• (b) Goods imported by the Red Cross Society for purposes of relief to distressed persons,
• (c) Drugs, medicines and medical equipments required for the treatment of the victims of the Bhopal Gas Leak Disaster,

(e)  Goods imported into India for relief and rehabilitation purposes, in accordance with the terms of any agreement in force between the GoI and any foreign Government. These goods cannot be sold or otherwise disposed of in India except with the prior approval or subject to conditions as may be prescribed by the GoI.

(f)   Articles of food and edible material supplied as free gifts to the GoI by the agencies approved by the UNO or the EEC,

(g)  Articles donated to the GoI for use of defence personnel or donated to the National Defence Fund and dispatched by the Indian Mission in the country where they were donated,

(h)  Goods gifted or supplied free of cost under a bilateral agreement between the GoI and a Foreign Government.

(a)  Samples in accordance with the International Convention to facilitate the importation of Commercial Samples and Advertising material drawn up at Geneva and dated the 7th day of November, 1952,

(b)  Price lists supplied free of charge in accordance with the Convention mentioned above,

(c)  Commercial samples upto Rs.3 lakh in value in case of gem and jewellery industry and Rs.1 lakh in case of any other industry, and not exceeding 50 units in number in a year, imported as personal baggage by bona fide commercial travellers or businessmen or imported by post or air,

(d)  Prototypes of engineering goods imported as samples for executing or for use in connection with securing export orders subject to mutilation / re-export,

(e)  Bonafide commercial samples and prototypes of value upto Rs.10,000 and supplied free of charge.

a)           paper money; and

b)          wool,    woollen    fabrics    and    woollen    apparels received as gifts by the Indian Red Cross.

(a)  Fuel in the tanks of the aircrafts of an Indian Airline or of the Indian Air Force subject to the condition, inter alia, that the quantity of the said fuel is equal to the quantity of the same type of fuel which was taken out of India in the tanks of the aircrafts of the same Indian Airline or of the Indian Air Force, and on which the duty of Customs, or Central Excise had been paid; and the rate of duty of customs (including the additional duty leviable under the said section 3) or the rate of duty of Central Excise, as the case may be, leviable on such fuel is the same at the time of the arrivals and departures of such aircrafts;

(b)  Lubricating oil, imported in the engines of any aircraft registered in India or of any aircraft of the Indian Air Force;

(c)  Specified goods imported by the United Arab Airlines which will be carried on individual aircraft for use in hangars and which are flown back on the same aircraft;

(d)  Aircraft equipment, engines and spare parts imported by the Air India International or the Indian Airlines having been borrowed by the aforesaid airlines for fitment to their aircraft from foreign airlines outside India or from the foreign manufacturers of the prime equipment subject to the condition, that the said goods are being imported for fitment and re-export; and the said goods are re-exported within one month from the date of their importation into India.

a)           Articles for personal use;

b)          Food,   drink,   tobacco    for   consumption    of   Vice-

President’s household

c)           articles for furnishing

d)          motor cars for Vice-President’s use

a)           Medals and decorations imported directly by the GoI in the Ministry of Defence.

b)          Personal effects of the persons on duty out of India with the naval, military or air forces or with the Indian Navy or Central Para Military Forces if imported for delivery to the next of kin of such person if he dies or is wounded, is missing or is taken prisoner of war.

c)           Bona fide gifts from donors abroad when imported for the maintenance of war graves by an institution subject to certification by the Ministry of Defence.

d)          Imported stores purchased out of bonded stocks lying in a warehouse intended to be supplied free by the Government for the use of the crew of a ship of the Coast Guard Organization.

e)           Goods imported for trial, demonstration or training before any authority under the MoD or MHA in the GoI subject to certification by MoD or MHA and subject to the condition that the goods are re-exported within a period of 2 years from the date of importation.

f)            Goods imported by the National Technical Research Organization (NTRO). This exemption is valid till 31.12.2018.

1.  Articles of foreign origin for repairs and return,

2.  Theatrical equipment including costumes for use by a foreign theatrical company or dancing troupe and re- exported thereafter,

3.  Photographic, filming, sound-recording and radio equipments, raw films, video tapes and sound recording tapes imported in public interest and has been sponsored by the GoI and subject to certification by the Ministry of I&B and subsequent re-export,

(a)  Public funded research institutions or a university or an Indian Institute of Technology or Indian Institute of Science, Bangalore or Regional Engineering College, other than a hospital,

(b)  Research institutions, other than a hospital,

(c)  Departments and laboratories of the Central Government and State Government, other than a hospital,

(d)  Regional Cancer Center (Cancer Institute),

subject to, inter alia, registration with the DSIR.

(a)  Articles of gift received from any foreign government by Union or State Ministers and specified public servants and imported as baggage,

(b)  Articles of gift imported into India by a foreign dignitary, visiting India for any official purposes, as part of his baggage and to be gifted to Union or State Ministers and specified public servants.

(a) Challenge Cups and Trophies awarded to an Indian team in connection with its participation in a tournament outside India and brought by it into India for being kept with an Official Sports Association,

(b) Medals and trophies awarded to members of Indian teams for their participation in international tournaments or competitions outside India,

(c) Prizes won by any member of an Indian Team if the team has participated in any international tournament or competition in relation to any sport or game, with the approval of the GoI in the Department of Youth Affairs and Sports,

(d) Trophy when imported into India by the National Sports Federation recognized by the Central Government or any Sports Body for being awarded to the winning team in the international tournament including bilateral tournament and World Cup event to be held in India.

(a)  Which have been won by any unit of the Defence Forces in India or by a particular member or members of such unit in a competition; or

(b) Which are being re-imported and which before being exported has been won by any such unit or member or members of a unit in a competition; or

(c) Which have been sent by donors resident abroad for presentation to or competition among such units or members of such units.

(a)  Goods manufactured in India and parts of such goods whether of Indian or foreign manufacture and re- imported into India for repairs or for reconditioning.

(b)  Goods manufactured in India and re-imported for reprocessing or refining or remaking.

Subject to the condition, inter alia, that goods are re- imported within one / three years from the date of export [10 years in the case of Nepal and Bhutan]; that goods are re-exported within 6 months of re-import, etc.

In the case of goods on which any alterations, renovations, additions or repairs have been executed subsequent to their export, IGST will be payable on the value equal to the cost of such alterations, renovations, additions or repairs while the goods were abroad.

a)   re-import of goods exported under claim of any export scheme [drawback, rebate, bond, DEEC or EPCG, DEPB],

b)  re-import of goods sent abroad for repairs etc.

c)   re-import of cut and polished precious and semi- precious stones sent abroad for some treatment [para 4A.20.1 of the FTP]

d)  Import of parts components of aircrafts replaced or removed during the course of maintenance in a SEZ.

For (a), for goods exported prior to 1st of July, the repayment will go to Centre in CVD account.

For exports after 1st July, the IGST paid will be apportioned.

a)  the repairs, reconditioning, reengineering, testing, calibration or maintenance (including service) as the case may be, is undertaken in accordance with the provisions of section 65 of the Customs Act, 1962 (52 of 1962), and

b)  the goods repaired, reconditioned, reengineered, tested, calibrated or maintained (including service) as the case may be, are exported and are not cleared outside the Unit.

(a) Works of art including statuary and pictures intended for public exhibition in a museum or art gallery;

(b) Works of art namely memorials of a public character intended to be put up in a public place including, materials used or to be used in their construction, whether worked or not;

(c) Antiques intended for public exhibition in a public museum or national institution;

(a)  Engines and certain specified parts which fail abroad and are re-imported.

(b)  Engines or certain specified parts sent abroad as a stand- by for replacement of a defective one and subsequently brought back to India in the same condition without being installed on an aircraft.

(c)  Engines and certain specified parts lent by an Indian company to a foreign Company.

Corporation from foreign flights subject to the condition that the goods were not taken on board at any foreign port or place.

No.

a)           from foreign country for the purpose of exports to Bhutan or Nepal;

b)          from Bhutan or Nepal into India for exports to foreign Country.

(a) Satellites and payloads;

(b) Scientific and technical instruments, apparatus, equipments (including computers and computer software), accessories, parts, components, spares, tools, mock ups and modules, raw materials and consumables required for launch vehicles and for satellites and payloads

(c) Ground equipment brought for testing of (a)

(a) petroleum operations undertaken under petroleum exploration licenses or mining leases, granted by the Government of India or any State Government to the Oil and Natural   Gas   Corporation   or   Oil   India

This will apply to domestic supplies also. 

(b) petroleum operations undertaken under specified contracts

(c) petroleum operations undertaken under specified contracts under the New Exploration Licensing Policy

(d) petroleum operations undertaken under specified contracts under the Marginal Field  Policy (MFP)

(e) coal bed methane operations undertaken under specified contracts under the Coal Bed Methane Policy.