<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">No. Exemption will be available only from Basic Customs Duty. IGST will be payable on such imports. However, the importer can avail ITC of IGST paid and utilise the same or claim refund in accordance with the provisions of the CGST Act, 2017 and rules made thereunder.</span></span></p>