Exemption from IGST - Re-import of aircrafts and parts thereof ...

Customs

November 6, 2020

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 ‘duty’ under section 2(15) of the Customs Act, which would be the duty leviable under section 12 of the Customs Act. Mere omission to mention “specified in the First Schedule to the Tariff Act” after “Duty of customs” in the conditions set out in column (3) of the Table for Serial No. 2 cannot lead to an inference that duty of customs would include integrated tax and compensation cess. - The Appellant is entitled to exemption from payment of IGST - AT

View Source

← Previous Next →

Exemption from IGST - Re-import of aircrafts and parts thereof ...

Customs

November 6, 2020

You may also like:

Exemption form IGST - aircrafts and parts thereof re-imported into India after repairs - the absence of mention of integrated tax and compensation cess in column (3)...

Levy of IGST on re-import of aircrafts and parts thereof after repairs - Exemption form IGST - the absence of mention of integrated tax and compensation cess in column...

Availability of IGST exemption - aircrafts and parts thereof that are re-imported into India after repairs - The inevitable conclusion that follows from the aforesaid...

Benefit of Exemption - Import of flight simulators and avionics for M/s. Hindustan Aeronautics Limited (HAL), Bangalore and others - The Tribunal concluded that the...

Exemption from levy of Integrated Goods & Service Tax - re-import of parts/engines of aircraft sent outside the country for repair - Appellant is thus entitled to...

Claim of benefit of exemption - re-imported air craft engines and parts thereof which were exported for the purposes of repairs/ reconditioning etc. - It is very clear...

Power of assessing authority to assess the IGST u/s 28 of Customs Act - Import of ‘Wet Dates’ (Processed dates) - Claim of exemption from payment of IGST - Section 28...

Exemption from IGST and compensation cess to EOUs on imports extended till 31.03.2020

Changes in IGST EXEMPTION ON IMPORTS OF GOODS

Eligibility to claim refund of IGST - The availing exemption under Notification No.79/2017-Cus dated 13.10.2017 in respect of additional duty of Customs under...

CENVAT Credit - input service - the appellant would be entitled to avail CENVAT credit of the input service received in relation to renovation or repairs of factory and...

Import of twine engine light weight Aircraft (Aircraft BRT) - Benefit of the exemption - nil rate of duty on import of aircraft for non-scheduled (passenger) services as...

Levy of IGST - repaired Goods re-imported into India between July 2017 till date - Aircrafts - IGST on fair cost of repairs and cost of insurance and freight -...

Violation of conditions of exemption notification - import of aircraft - the appellant has used the aircraft for its own use without any remuneration whatsoever, either...

Import of one aircraft engine - Exemption from Customs duty and CVD - The lease for aircraft has already been terminated. There is no way the aircraft can be considered...

Quick Updates: