The Central Board of Indirect Taxes and Customs (CBIC) on the recommendation of the 55th GST Council Meet has notified the Integrated Goods and Service Tax (IGST) exemption on imports of all equipment and consumable samples by inspection team of the International Atomic Energy Agency (IAEA).
The Board has notified the exemption from IGST imports of all equipment and consumable samples by the Inspection Team of the International Atomic Energy Agency (IAEA) subject to two conditions.
Firstly, the importer shall produce a certificate along with duly certified list of equipment and consumable samples from the Joint Secretary or the Deputy Secretary of the Department of Atomic Energy to the effect that such equipments and samples are required for carrying out verification or inspections as per terms of Application of Safeguards to Civilian Nuclear Facilities.
Secondly, the Joint Secretary or the Deputy Secretary of the Department of Atomic Energy shall furnish an undertaking on letterhead to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that such equipments shall be exported within six months of their import or within such extended period as may be allowed by the Commissioner of Customs, in this behalf and that consumable samples are required for the intended purpose and shall be accounted for.
Notification No. 01/2025-Customs
Date: 16/01/2025
