Availability of IGST exemption - aircrafts and parts thereof ...

Case Laws Customs

January 20, 2021

Availability of IGST exemption - aircrafts and parts thereof that are re-imported into India after repairs - The inevitable conclusion that follows from the aforesaid discussion is that the absence of mention of integrated tax and compensation cess in column (3) under serial no. 2 of the Exemption Notification would mean that only the basic customs duty on the fair cost of repair charges, freight and insurance charges are payable and integrated tax and compensation cess are wholly exempted. - AT

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Availability of IGST exemption - aircrafts and parts thereof ...

Case Laws Customs

January 20, 2021

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Changes in IGST EXEMPTION ON IMPORTS OF GOODS

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This circular clarifies the regularization of refund of IGST availed in contravention of rule 96(10) of Assam GST Rules, 2017, where exporters had imported inputs...

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