Applicability of IGST on repair cost, insurance and freight, on goods reimported after being exported abroad for repairs - CBEC's Customs Manual 2025 - Customs

6. Applicability of IGST on repair cost, insurance and freight, on goods reimported after being exported abroad for repairs 6.1 It is clarified that notification Nos. 45/2017-Customs and 46/2017-Customs, both dated the 30th of June, 2017 were issued to implement the decision of the GST Council taken earlier, that re-import of goods sent abroad for repair attracts IGST on a value equal to the repair value, insurance and freight. Further, in the light of the recommendations of the GST Council in its 43rd Meeting, a clarificatory amendment has been made in the said notifications, vide notification Nos. 36/2021-Customs and 37/2021-Customs, both dated 19th July, 2021, without prejudice to the leviability of IGST, as above, on such imports as it stood before the amendment. [Refer Circular No. 16/2021-Cus dated 19.07.2021]