Full exemption from IGST has been provided on passenger baggage. ...

Circulars Customs

August 3, 2017

Full exemption from IGST has been provided on passenger baggage. However, basic customs duty shall be leviable at the rate of 35% and education cess as applicable on the value which is in excess of the duty free allowances provided under the Baggage Rules, 2016.

View Source

← Previous Next →

Full exemption from IGST has been provided on passenger baggage. ...

Circulars Customs

August 3, 2017

You may also like:

Levy of GST - Place and time of supply - IGST - validity of SCN - sale of duty free goods from the duty free shops (DFS) - The customs duty and IGST is leviable only on...

Classification of imported goods - Drones - Tello drones with or without camera would merit classification under heading 9503 of the first schedule to the Customs Tariff...

Exemption from IGST - Re-import of aircrafts and parts thereof after repairs - the meaning assigned to duty of customs, as discussed above, is the meaning assigned to...

Seeks to impose 30% Basic Customs Duty on Chana (Chickpeas) and Masoor (Lentils) - Exemption withdrawn

Import of Baggage - When the baggage is “imported” as goods, such goods are liable to duty and other restrictions under Trade Policy. However, by virtue certain excuses...

The appellants imported a helicopter (Model No.412-EP, Sr. No.36643 registered as VT-HGK) vide B/E No.397583 dated 26.12.2007. The exemption entry 347B of the N/N....

Sustainability of cess, when basic customs duty itself was Nil - contention of the department is barring the basic customs duty, other duties namely EC, SHEC and SWS...

Effective rate of duty of customs on baggage - Articles imported into India by a passenger or a member of a crew as baggage - Notification

Duty free shops (DFS) - the warehouse goods are supplied by the DFS to the International arriving passengers before its clearance for home consumption - the passengers...

Levy of IGST on the goods sold by Duty free shops (DFS) - goods sold to passengers DFS are not cleared for home consumption nor for removal to another warehouse or...

Effective rate of basic duty of customs under chapters 50 to 63 on textile products - Notification

Exemption from customs duties - allegation that aircraft used for private purposes and not for providing non-scheduled (passenger) services - notwithstanding that the...

Input tax credit (ITC) on Basic Customs Duty (BCD), Countervailing Duty (CVD) and Special Additional Duty (SAD) - In case of the Applicant, Basic Customs Duty (BCD),...

Seeking exemption from the levy of IGST, CGST, SGT and Custom Duty - It is for the Government to take a policy decision whether to completely exempt drugs for treatment...

Refund of IGST amount and duty drawback - In view of the fact that the applications for refund of IGST and duty drawback are still pending, it is directed that the...

Quick Updates: