Both Basic and IGST Exempted on Goods Imported for
AFC Women’s Asian Cup India 2022 by All India Football Federation
[Notification No.1/2022-Customs dated
18 January 2022]
Seeks to exempt BCD and IGST on
goods imported for the purpose of AFC Women's Asian Cup India, 2022.
G.S.R.
…(E).- In exercise of the powers conferred by sub-section (1) of section 25 of
the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied
that it is necessary in the public interest so to do, hereby exempts the goods
of the description specified in column (2) of the Table below and falling under
the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported
into India by All India Football Federation for the purpose of organising the AFC Women’s Asian Cup India, 2022, from the
whole of the duty of customs leviable thereon which
is specified in the said First Schedule and from the whole of the integrated
tax leviable thereon under sub-section (7) of section
3 of the said Customs Tariff Act, subject to the conditions specified in the
corresponding entry in column (3) of the said Table.
|
Table |
||
|
S. No. |
Items |
Conditions |
|
(1) |
(2) |
(3) |
|
1. |
The following
goods: i. Kelme Referee
kits, ball boy uniform and match-day bibs ii Competitions
goods shipped using Aramex iii. Molten
official match balls iv. Kelme AFC
delegations / volunteers attire v. Country
Flags vi. Sleeves Badges vii. WAC
mini Trophy |
a) The importer, at the time of
clearance of the goods, produces a certificate to the Assistant Commissioner
of Customs or Deputy Commissioner of Customs as the case may be, from the
Director or Deputy Secretary (Sports), Department of Sports, the Ministry of
Youth Affairs and Sports, Government of India, indicating that the said goods
are required in relation to the AFC Women’s Asian Cup India, 2022. b) The importer,
at the time of clearance of the goods, furnishes an undertaking that, - i.
all such goods, excluding gift items,
souvenirs, mementoes shall be re-exported within three months from the date
of conclusion of AFC Women’s Asian Cup India, 2022. ii. a utilisation
certificate for the goods consumed shall be furnished from the Director or
Deputy Secretary (Sports), the Department of Sports, the Ministry of Youth
Affairs and Sports, Government of India, within three months from the date of
conclusion of AFC Women’s Asian Cup India, 2022. |
[F. No. CBIC-190354/4/2022-TRU]