In view of COVID pandemic, the Central Government has granted exemption from IGST on import of such goods received free of cost for free distribution for COVID relief.
As customs duty is already exempted on Remdesivir injection/ API and Beta Cyclodextrin (SBEBCD), Inflammatory diagnostic (markers) kits,Medical grade Oxygen, oxygen therapy related equipment such as oxygen concentrators, cryogenic transport tanks, etc, and COVID-19 vaccinesnow these imports will not attract any customs duty or IGST as well.
However, the exemptions shall be subject to certain conditions, shall be applicable till 30th June 2021.
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Knowledge Source:
Major Relief under GST for March and April 2021