Applicability of IGST on repair cost, insurance and freight, on goods re-imported after being exported abroad for repairs.

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..... ustoms - 6. Applicability of IGST on repair cost, insurance and freight, on goods re-imported after being exported abroad for repairs. 6.1 It is clarified that notification Nos. 45/2017-Customs .....

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..... 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. (Refe .....

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